impairment Wacc

[Jonny]

Hi,

I would like to ask your opinion:

the updated kd to be used when calculating the impairment test must a cost of debt asked to a bank investment grade ?

any reference in the IFRS/Manual IFRS?

Thanks

[Marek Muc]

I don't understand your question...
Are you talking about a quote specifically provided to your entity? Remember that wacc used for impairment test is not entity-specific, but asset-specific

https://ifrscommunity.com/knowledge-bas ... st-of-debt

[Jonny]

I am taking about benchmark quotes (non-specific) provided to our entity by our relation banks. Do we need to ask quotes only to banks investment grade?

[Marek Muc]

no, it's up to you to decide whether the ones that you received are reliable

[Jonny]

thanks Marek!