Asset Impairments Q4 2015; an update and primer

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Report summary

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.

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    Asset Impairments Q4 2015 an update and primer.pdf

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