Value in Use Calculation in Excel (IAS 36)

Looking for a practical way to run an IAS 36 impairment test? This bundle gives you a clean, audit-friendly Value in Use (VIU) Excel model plus a concise PDF walkthrough so you can go from inputs to conclusions fast.

Whether you’re validating a recoverable amount, preparing for year-end impairment reviews, or teaching the process to your team, this template keeps everything structured.

What’s inside

• Excel VIU model
  • Cash-flow forecast by year (explicit period + terminal value)
  • Transparent DCF model
  • Dynamic Value-in-Use calculation
• PDF guide (quick start)
  • When IAS 36 requires an impairment test
  • Defining a cash-generating unit (CGU)

You’ll be able to

• Calculate Value in Use under IAS 36 with a transparent DCF.
• Understand the process of VIU calculation

Perfect for

Accountants, FP&A, controllers, valuation analysts, auditors, and finance students who need a fast, reliable starting point for IFRS impairment testing.

How it works

1. Download the files.
2. Open the Excel template and enter CGU assumptions.
3. Follow the PDF steps to review, run sensitivities, and document conclusions.

Note: This is an educational template and not legal/valuation advice. Always apply professional judgment and your entity’s accounting policies.