Insight

Asset Impairments Q4 2015; an update and primer

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Falling commodity prices have resulted in 46 of the 60+ companies in our Corporate Service coverage reporting US$220 billion of asset impairments during 2015. With rolling-average prices continuing a downward trend, write-downs will be a feature of many companies’ Q1 2016 results. This report summarises the standards used in different accounting methods, highlights which companies have been impacted thus far, and provides our view of what to expect in 2016.

Table of contents

    • Asset impairments since Q4 2012 for companies in our Wood Mackenzie Corporate Service
      • Analysis of total impairments by accounting method and peer group
      • Charts and graphs of impairments with SEC price curves
    • Which companies have been hit hardest so far?
      • Examination of 25 most impaired companies since mid-2014
      • Charts and graphs of impairment impact on companies' balance sheets
    • Accounting methodology overview
      • Overview of impairment test process, differences between US GAAP and IFRS
    • Glossary of Terms

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What's included

This report contains:

  • Document

    Asset Impairments Q4 2015 an update and primer.pdf

    PDF 796.92 KB