Il trattamento di “miglioramenti” e “ottimizzazioni” nel quadro dello IAS 36: un possibile avvicinamento tra i concetti di fair value e value in use in attesa dell’intervento dello IASB


According to paragraph 44 of IAS 36, when estimating the value in use, forecasts should not include expected future cash flows generated from the improvement or enhancement of the entity’s performance.
This is one of IAS 36’ most complex provisions: improvements and enhancements are often included in management forecasts; moreover, an entity may have acquired a target with the aim of improving/enhancing its performance in the future, therefore paying for future synergies which will be reflected in the goodwill.
In our view, according to the fair value estimation approach, improvements and enhancements could be considered in the value in use when they are the result of a "natural” change for the company and don’t significantly affect its capital structure. The shortly expected review of paragraph  44 of the IASB could bring by further changes and/or clarifications about this issue.


  • EY, International GAAP 2019 – Generally Accepted Accounting Practice under International Financial Reporting Standards – EY International Financial Reporting Group, Vol. 1.
  • KPMG, Insights into IFRS – KPMG’s practical guide to IFRS Standards, Edizione 2018/19, Vol. 1.
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👤  Lorenzo Pozza
👤  Manuel Menis