Impairment test without the undefended CGU definition.
Most impairment tests fail audit scrutiny because CGU definitions were drawn informally and value-in-use calculations used assumptions nobody documented. This template sequences indicator assessment before CGU definition with a final CFO approval gate.
For controller / contador responsável, controller / analista de fp&a, analista de fp&a / controller, controller / avaliador externo (se aplicável), contador responsável / controller, and diretor financeiro / conselho de administração teams running impairment test, cpc 01. No credit card. First run in under a minute.
Impairment Test 2026
Annual CPC 01 review · 3 CGUs · Goodwill R$ 4.2M
- Scope and requirements100%ControllerSLA 7d
- Impairment indicatorsFP&A AnalystEvidence
- CGU definitionController
- Value-in-use calculationFP&A AnalystIn parallel
- Fair value calculationControllerIn parallel
- Loss recognitionController
- Goodwill impairmentController
- Reversal assessmentController
- Mandatory disclosuresHead AccountantDep. pendente
- Review and approvalCFOApproval gateDep. pendente
Opinion
What we cut. And what we kept.
This template is defensible, not exhaustive. Exhaustive is why impairment tests become December fire drills.
Cut
- CGU definitions drawn without documented rationale.
- Value-in-use assumptions that nobody can defend.
- Goodwill impairment calculated after financial close.
- Disclosure notes drafted after auditor requests them.
Kept
- Indicator assessment with documented evidence first.
- CGU definition and rationale reviewed before calculations.
- Value-in-use and fair value calculated in parallel.
- CFO approval gate after mandatory disclosures complete.
What this template includes
Process steps
- 1Escopo e obrigatoriedade do teste
- 2Avaliação de indicadores de desvalorização
- 3Definição das Unidades Geradoras de Caixa (CGUs)
- 4Cálculo do valor em uso (VIU)
- 5Cálculo do valor justo menos despesas de venda (VJMDV)
- 6Comparação e reconhecimento da perda
- 7Impairment de goodwill
- 8Avaliação de reversão de perdas anteriores
- 9Notas explicativas e divulgações obrigatórias
- 10Revisão, aprovação e arquivamento
Why teams use this template
Annual impairment test for assets under CPC 01 (R1) / IAS 36: indicators, CGU definition, value-in-use, and disclosure. When this work runs through inboxes and ad-hoc spreadsheets, ownership gets fuzzy and evidence gets lost. Impairment Test, CPC 01 gives you a 10-step process with 1 checkpoint and a built-in SLA so nothing slips between handoffs.
Built for teams led by Controller / Contador Responsável, Controller / Analista de FP&A, Analista de FP&A / Controller, Controller / Avaliador Externo (se aplicável), Contador Responsável / Controller, and Diretor Financeiro / Conselho de Administração: every task has a named owner, every approval routes to a real role, and the run history is the audit trail your auditors actually want.
The checkpoint tasks ("Revisão, aprovação e arquivamento") cannot be skipped, they're where the run produces evidence the next stage depends on. Overdue runs escalate automatically, and you start with structure instead of building it from scratch every time.
Ready to run this process?
Open this template in Cadenio, customize the fields and approvals for your context, and run it for the first time in under 60 seconds.
Related use case
Accounting use caseRelated templates
SPED ECD, Digital Bookkeeping
SPED ECD workflow template, chart of accounts validation, balance reconciliation, and digital signing for SPED ECD submission, with an auditable record for every filing.
Accounting (Brazil)CPC/IFRS Reconciliation
CPC/IFRS reconciliation template, map local GAAP to IFRS, review measurement differences, and approve adjusting entries in a structured workflow with an auditable trail.
Accounting (Brazil)SPED EFD ICMS/IPI, Digital Tax Records
SPED EFD ICMS/IPI digital tax records: inputs, outputs, tax calculation, and mandatory blocks. Built for accounting (brazil) teams, structured execution with approval gates and an audit trail.