Business breakfast: Impairment of assets at the end of 2016

Mazars organized the business breakfast 14.02.17.

Using Different Modelling Tools to Analyse Assets for Impairment, and Different Approaches.

At a business breakfast, the experts dealt with the following issues:

  1. Different approaches: in-house (on their own), using independent experts, an independent appraiser, professional opinion.
  2. Using different modelling tools to analyse assets for impairment: Excel, Bloomberg, specialised programmes.
  3. Using different methods to analyse assets for impairment: by profits, comparative method, by expenses.
  4. Using scenario analysis to calculate the risks.
  5. Analysis of real cases:
  • assessment of a company
  • evaluation of a real property
  • evaluation of a start-up
  • evaluation of investments into the company

   6. What things shall be provided to the auditor to confirm the amount of the evaluation?

   7. Valuers: experts’ opinion.


Natalia LosevskayaPh.D. in Economics, Director General, ESEL PARTNERS
Oksana Losevskaya, FCCA, Director, ESEL PARTNERS
Anastasia Terekhina, АССА, Senior Manager, Audit department (Banks, Property and Insurance), centified auditor, Mazars
Igor Vnukov, Manager, Valuation services, Mazars

You can download the event's presentation below.


Mazars: Обесценение активов по итогам 2016 года
Mazars: Обесценение активов по итогам 2016 года