Our Goodwill & Impairment Valuation services help ensure compliance with Ind AS 36 / IFRS, which mandates annual impairment testing for goodwill and other indefinite-life intangible assets. We conduct these valuations systematically, ensuring that impairment decisions are grounded in realistic cash flow projections and defendable assumptions.

Our experts assess the recoverable amount of goodwill using techniques such as Discounted Cash Flow (DCF) or Market-based Comparables, comparing this to the carrying amount in the books. If a shortfall exists, we advise on the appropriate impairment adjustment along with disclosures.

Goodwill impairment can significantly impact your financial statements—and by extension, investor confidence, creditworthiness, and tax implications. Hence, our team works closely with your internal finance department, auditors, and legal advisors to deliver accurate, audit-ready valuation reports.

This service is particularly critical after significant corporate events such as acquisitions, divestments, reorganizations, or economic downturns, where goodwill values are more likely to be impaired due to revised business outlooks.

We also provide valuation memos, board presentation material, and audit walkthrough support to assist in year-end statutory reporting or investor presentations.

• Compliant with regulatory accounting requirements.
• Reassessments of goodwill created through acquisitions.
• Based on cash-generating units (CGUs) or reporting segments.
• Clear audit trail with supporting documentation and disclosures.
• Insights that communicate financial adjustments with clarity.
• For recurring compliance or based on business event triggers.
• We provide data-friendly outputs for seamless journal processing.
• Independent and impartial analysis without bias.

We don’t believe in one-size-fits-all auditing. At Pawan Lohia & Associates, every Risk-Based Internal Audit begins with an in-depth understanding of your business model, industry dynamics, and regulatory exposure. Our team collaborates closely with your internal stakeholders to prioritize risk areas, define scope, and execute detailed audits with a strategic lens.