The Werthaltigkeitstest (close. Impairment test) is a obligating minimum value test for the evaluation of immaterial fortune articles as well as Goodwill. The test is prescribed after US-GAAP and IFRS.

• single-step test under IAS (IAS 36)

Here examined whether the book value over the attainable amount (recoverable amount) lies. By the attainable amount one understands here the higher value from net sale price and use value. The difference is the amortization amount.

• two-stage test under US-GAAP (SFAS 142)

In the first stage that is determined fair VALUE of the object and compared with the book value of the object. If that is fair VALUE lower than the book value, then the second stage of the test is accomplished. Here the height of the difference is determined. The positive difference is the amortization amount.

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