Atari 2010 Annual Report Download - page 109

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ANNUAL FINANCIAL REPORT – REGISTRATION DOCUMENT
109
Note 2.23 to the financial statements also sets forth the accounting rules and methods applicable to the recognition of
revenue from online games.
As part of our assessment of the accounting rules and principles applied by your group, we have verified the
relevancy of the accounting methods referred to above and of the information provided in the notes to the
consolidated financial statements, and we have ascertained that they were correctly applied.
1 Valuation of goodwill and intangible assets
The company performs impairment tests on goodwill and intangible assets with an indefinite life, in the manner set
forth in note 2.12 to the financial statements. The parameters used and the results of those tests are reported in
note 3.3 to the financial statements.
We have examined these methods as well as the cash-flow forecasts and parameters used and have verified that
notes 2.12 and 3.3 to the financial statements provided the appropriate information.
The above procedures form part of our audit of the consolidated financial statements as a whole, and accordingly
contributed to our opinion stated in the first part of our report.
III. SPECIFIC VERIFICATION
As required by law, we have also performed a specific verification of the information on the group contained in the
management report, in accordance with the standards of our profession applicable in France.
We have no observation to make regarding the information’s fairness and consistency with the consolidated financial
statements.
Lyon and Villeurbanne, July 30, 2010
The Auditors
P
IN
A
SSOCIES
Jean-François Pin
D
ELOITTE
&
A
SSOCIÉS
Dominique Valette