Überhöhte Kosten für komplexe Werthaltigkeitsprüfungen von Beteiligungen

Definition

AASB 136 requires entities to estimate recoverable amount (higher of fair value less costs of disposal and value in use) when there are impairment indicators, and to perform annual impairment testing for goodwill and certain intangibles regardless of indicators.[1] This involves detailed cash‑flow projections, discount rate derivation and sensitivity analysis, often at the cash‑generating unit level. Australian valuation firms such as FTI Consulting and Groves market specialised financial reporting valuation services, including impairment testing for A‑IFRS compliance, highlighting that many entities outsource or supplement internal capability for these tasks.[4][6] For holding companies with multiple subsidiaries and investments, this results in repeated external valuation engagements and significant internal finance time each reporting cycle. Logic-based estimation: mid‑ to large‑cap holding structures often incur AUD 50k–200k per year in external valuation fees and 300–800 internal finance hours on impairment‑related modelling and documentation, equivalent to roughly AUD 50k–300k in staff cost depending on size and complexity.

Why This Matters

The Pitch: Holding companies in Australia 🇦🇺 spend AUD 100k–500k per year on manual impairment modelling, data collation and external valuation fees. Automating data feeds, standardising valuation models and centralising impairment testing for investments can reduce these costs by 30–50%.

Affected Stakeholders

Group CFO, Head of Group Reporting, Group Financial Controller, Subsidiary finance managers, External valuation consultants

Related Business Risks