1. Purpose and technical positioning This publication sets out a practical, audit-defensible approach for impairment testing of software intangible assets under IFRS. It is designed for CFOs, controllers, valuation specialists, audit committees and transaction teams dealing with internally developed platforms, acquired software, licensed systems and capitalized development costs. The emphasis is on software because the

Technology is moving from experimentation to enterprise advantage The central technology story for 2026 is not that frontier technologies are advancing in isolation. It is that several of them are beginning to combine into new operating models that alter productivity, risk management, customer experience and industrial execution. Artificial intelligence is becoming the coordination layer. Agentic