{"id":46492,"date":"2026-04-07T11:51:37","date_gmt":"2026-04-07T09:51:37","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=46492"},"modified":"2026-04-07T11:51:40","modified_gmt":"2026-04-07T09:51:40","slug":"webinaire-impairment-test","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2026\/04\/07\/webinaire-impairment-test\/","title":{"rendered":"Webinaire \u00ab Impairment test : quand vos hypoth\u00e8ses font basculer la performance \u00bb"},"content":{"rendered":"\n\n\n<h2>D\u00e9tails de la conf\u00e9rence&nbsp;:<\/h2>\n<h3 class=\"section-title\"><span class=\"title-inner\" data-animation=\"fadeInRight\" data-animation-delay=\"500\">DATE&nbsp;:<\/span><\/h3>\n<p>Vendredi 3 avril 2026 de 10h30 \u00e0 11h30<\/p>\n<h3 class=\"section-title\"><span class=\"title-inner\" data-animation=\"fadeInRight\" data-animation-delay=\"500\">R\u00c9SUM\u00c9&nbsp;:<\/span><\/h3>\n\n\n<p>La comptabilit\u00e9 repose sur des hypoth\u00e8ses, mais avec le test d\u2019impairment, elles deviennent d\u00e9cisives. Un choix de taux d&rsquo;actualisation, de taux de croissance ou de scenario peut suffire \u00e0 d\u00e9clencher (ou \u00e9viter) une d\u00e9pr\u00e9ciation, avec un impact direct sur la rentabilit\u00e9 op\u00e9rationnelle et la communication financi\u00e8re.<\/p>\n\n<p>La comptabilit\u00e9 retrace ce qui s&rsquo;est pass\u00e9. Le test d\u2019impairment, lui, nous demande de <strong>nous projeter.<\/strong> C&rsquo;est ce qui rend l&rsquo;exercice \u00e0 la fois sensible et particuli\u00e8rement expos\u00e9 !<\/p>\n\n<p>Dans ce webinaire, Sophie Rollan revient sur les enjeux des tests de d\u00e9pr\u00e9ciation : impact P&#038;L et bilan, sensibilit\u00e9 des hypoth\u00e8ses, exigences normatives, et le timing.<\/p>\n\n<h3 class=\"section-title\"><span class=\"title-inner\" data-animation=\"fadeInRight\" data-animation-delay=\"500\">PROGRAMME&nbsp;:<\/span><\/h3>\n<ul>\n<li>Tour d&rsquo;horizon des d\u00e9pr\u00e9ciations observ\u00e9es dans les comptes 2025<\/li>\n<li>Les hypoth\u00e8ses cl\u00e9s \u00e0 cadrer pour un test robuste : UGT, cash-flows, taux, croissance, scenarios<\/li>\n<li>Quand comptabiliser une d\u00e9pr\u00e9ciation : indices, jugement, documentation et points de vigilance<\/li>\n<\/ul>\n\n\n\n\n\n<h3 class=\"section-title\"><span class=\"title-inner\" data-animation=\"fadeInRight\" data-animation-delay=\"500\">INTERVENANTE&nbsp;:<\/span><\/h3>\n<p><strong>Sophie Rollan<\/strong> est consultante chez FinHarmony x GERESO. Elle apporte son exp\u00e9rience op\u00e9rationnelle de la fonction financi\u00e8re acquise dans des groupes de dimension internationale (op\u00e9rations de structure, mise en place de reportings financiers et de gestion ainsi que la r\u00e9alisation de projets de conversion aux normes IFRS). Elle apporte \u00e9galement son expertise dans le processus de consolidation.<\/p>\n\n\n\n<h3 class=\"section-title\"><span class=\"title-inner\" data-animation=\"fadeInRight\" data-animation-delay=\"500\">WEBINAIRE&nbsp;:<\/span><\/h3>\n<h4>Replay du webinaire&nbsp;: \u00ab\u00a0Impairment test : quand vos hypoth\u00e8ses font basculer la performance\u00a0\u00bb&nbsp;:<\/h4>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe title=\"WEBINAIRE - Impairment test : quand vos hypoth\u00e8ses font basculer la performance - Sophie Rollan\" width=\"644\" height=\"362\" src=\"https:\/\/www.youtube.com\/embed\/SI_8FBuI0Qg?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<h3 class=\"section-title\"><span class=\"title-inner\" data-animation=\"fadeInRight\" data-animation-delay=\"500\">DOCUMENT&nbsp;:<\/span><\/h3>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2026\/04\/Diaporama-FinHarmony-Impairment-test.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Contenu embarqu\u00e9 Diaporama-FinHarmony-Impairment test.\"><\/object><a id=\"wp-block-file--media-26b732b3-b2bf-4592-8f62-3e44e36ceaf1\" href=\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2026\/04\/Diaporama-FinHarmony-Impairment-test.pdf\">Diaporama-FinHarmony-Impairment test<\/a><a href=\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2026\/04\/Diaporama-FinHarmony-Impairment-test.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-26b732b3-b2bf-4592-8f62-3e44e36ceaf1\">T\u00e9l\u00e9charger<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>D\u00e9tails de la conf\u00e9rence&nbsp;: DATE&nbsp;: Vendredi 3 avril 2026 de 10h30 \u00e0 11h30 R\u00c9SUM\u00c9&nbsp;: La comptabilit\u00e9 repose sur des hypoth\u00e8ses, mais avec le test d\u2019impairment, elles deviennent d\u00e9cisives. Un choix de taux d&rsquo;actualisation, de taux de croissance ou de scenario peut suffire \u00e0 d\u00e9clencher (ou \u00e9viter) une d\u00e9pr\u00e9ciation, avec un impact direct sur la rentabilit\u00e9 [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,3],"tags":[],"class_list":["post-46492","post","type-post","status-publish","format-standard","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Webinaire \u00ab Impairment test : quand vos hypoth\u00e8ses font basculer la performance \u00bb - Le Blog GERESO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gereso.com\/actualites\/2026\/04\/07\/webinaire-impairment-test\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Webinaire \u00ab Impairment test : quand vos hypoth\u00e8ses font basculer la performance \u00bb - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"D\u00e9tails de la conf\u00e9rence&nbsp;: DATE&nbsp;: Vendredi 3 avril 2026 de 10h30 \u00e0 11h30 R\u00c9SUM\u00c9&nbsp;: La comptabilit\u00e9 repose sur des hypoth\u00e8ses, mais avec le test d\u2019impairment, elles deviennent d\u00e9cisives. Un choix de taux d&rsquo;actualisation, de taux de croissance ou de scenario peut suffire \u00e0 d\u00e9clencher (ou \u00e9viter) une d\u00e9pr\u00e9ciation, avec un impact direct sur la rentabilit\u00e9 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gereso.com\/actualites\/2026\/04\/07\/webinaire-impairment-test\/\" \/>\n<meta property=\"og:site_name\" content=\"Le Blog GERESO\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-07T09:51:37+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-07T09:51:40+00:00\" \/>\n<meta name=\"author\" content=\"\u00c9quipe GERESO\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2026\/04\/07\/webinaire-impairment-test\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/2026\/04\/07\/webinaire-impairment-test\/\",\"name\":\"Webinaire \u00ab Impairment test : quand vos hypoth\u00e8ses font basculer la performance \u00bb - Le Blog GERESO\",\"isPartOf\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\"},\"datePublished\":\"2026-04-07T09:51:37+00:00\",\"dateModified\":\"2026-04-07T09:51:40+00:00\",\"author\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/197d8aef40cb4ae3f6a0aa9e1d3df2a6\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/2026\/04\/07\/webinaire-impairment-test\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.gereso.com\/actualites\/2026\/04\/07\/webinaire-impairment-test\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2026\/04\/07\/webinaire-impairment-test\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.gereso.com\/actualites\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Webinaire \u00ab Impairment test : quand vos hypoth\u00e8ses font basculer la performance \u00bb\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\",\"url\":\"https:\/\/www.gereso.com\/actualites\/\",\"name\":\"Le Blog GERESO\",\"description\":\"Toute l&#039;actu RH, Finance, Fonction Publique, Management...\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.gereso.com\/actualites\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/197d8aef40cb4ae3f6a0aa9e1d3df2a6\",\"name\":\"\u00c9quipe GERESO\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2013\/12\/avatar-gereso-1.png\",\"contentUrl\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2013\/12\/avatar-gereso-1.png\",\"caption\":\"\u00c9quipe GERESO\"},\"url\":\"https:\/\/www.gereso.com\/actualites\/author\/gereso\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Webinaire \u00ab Impairment test : quand vos hypoth\u00e8ses font basculer la performance \u00bb - Le Blog GERESO","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.gereso.com\/actualites\/2026\/04\/07\/webinaire-impairment-test\/","og_locale":"fr_FR","og_type":"article","og_title":"Webinaire \u00ab Impairment test : quand vos hypoth\u00e8ses font basculer la performance \u00bb - Le Blog GERESO","og_description":"D\u00e9tails de la conf\u00e9rence&nbsp;: DATE&nbsp;: Vendredi 3 avril 2026 de 10h30 \u00e0 11h30 R\u00c9SUM\u00c9&nbsp;: La comptabilit\u00e9 repose sur des hypoth\u00e8ses, mais avec le test d\u2019impairment, elles deviennent d\u00e9cisives. Un choix de taux d&rsquo;actualisation, de taux de croissance ou de scenario peut suffire \u00e0 d\u00e9clencher (ou \u00e9viter) une d\u00e9pr\u00e9ciation, avec un impact direct sur la rentabilit\u00e9 [&hellip;]","og_url":"https:\/\/www.gereso.com\/actualites\/2026\/04\/07\/webinaire-impairment-test\/","og_site_name":"Le Blog GERESO","article_published_time":"2026-04-07T09:51:37+00:00","article_modified_time":"2026-04-07T09:51:40+00:00","author":"\u00c9quipe GERESO","twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.gereso.com\/actualites\/2026\/04\/07\/webinaire-impairment-test\/","url":"https:\/\/www.gereso.com\/actualites\/2026\/04\/07\/webinaire-impairment-test\/","name":"Webinaire \u00ab Impairment test : quand vos hypoth\u00e8ses font basculer la performance \u00bb - Le Blog GERESO","isPartOf":{"@id":"https:\/\/www.gereso.com\/actualites\/#website"},"datePublished":"2026-04-07T09:51:37+00:00","dateModified":"2026-04-07T09:51:40+00:00","author":{"@id":"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/197d8aef40cb4ae3f6a0aa9e1d3df2a6"},"breadcrumb":{"@id":"https:\/\/www.gereso.com\/actualites\/2026\/04\/07\/webinaire-impairment-test\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.gereso.com\/actualites\/2026\/04\/07\/webinaire-impairment-test\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.gereso.com\/actualites\/2026\/04\/07\/webinaire-impairment-test\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.gereso.com\/actualites\/"},{"@type":"ListItem","position":2,"name":"Webinaire \u00ab Impairment test : quand vos hypoth\u00e8ses font basculer la performance \u00bb"}]},{"@type":"WebSite","@id":"https:\/\/www.gereso.com\/actualites\/#website","url":"https:\/\/www.gereso.com\/actualites\/","name":"Le Blog GERESO","description":"Toute l&#039;actu RH, Finance, Fonction Publique, Management...","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.gereso.com\/actualites\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Person","@id":"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/197d8aef40cb4ae3f6a0aa9e1d3df2a6","name":"\u00c9quipe GERESO","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/image\/","url":"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2013\/12\/avatar-gereso-1.png","contentUrl":"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2013\/12\/avatar-gereso-1.png","caption":"\u00c9quipe GERESO"},"url":"https:\/\/www.gereso.com\/actualites\/author\/gereso\/"}]}},"_links":{"self":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts\/46492","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/users\/32"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/comments?post=46492"}],"version-history":[{"count":4,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts\/46492\/revisions"}],"predecessor-version":[{"id":46498,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts\/46492\/revisions\/46498"}],"wp:attachment":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/media?parent=46492"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/categories?post=46492"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/tags?post=46492"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}