Impairment Testing from Audit POV

Hey there!😃✨

Do you find it difficult to understand how companies project their B/S, P&L and Cash flows?

Well, worry not as we deep dive and prepare projections from start to end and value the same using Discounted Cash Flow Approach.

Join us by as we deep dive and view the same from the lens of a statutory auditor by correlating the same with Ind AS 36 and the recent NFRA Circular!

Negative Working Capital Interpretation    • IS NEGATIVE WORKING CAPITAL GOOD/BAD?  

Cash Flow Statement process
   • How companies prepare Cash Flow Statement ...  

Link to the Workpaper

https://docs.google.com/spreadsheets/...

Timestamps
00:00 - 11:24 Intro
11:25 - 16:25 Revenue Projection
16:26 - 20:22 COGS Projection
20:23 - 23:21 E'ee Benefits Expense Projection
23:22 - 26:38 Opex and Others
26:39 - 32:28 Working Capital Projection
32:29 - 40:44 Capex Projection
40:45 - 41:43 Retained Earnings
41:44 - 44:19 Cash Flow Projected
44:20 - 53:34 Value in Use using DCF Approach
53:35 - 59:49 Sensitivity
59:50 - 01:06:04 Ind AS 36 Documentation
01:06:04 - 01:13:09 Auditor's Expert for Valuation
01:13:10 - 01:17:48 Gist of NFRA Circular
01:17:49 - 01:21:55 Impact in Audit Report and F/S


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