Goodwill Impairment Analysis
Definition: Testing whether reporting unit fair value exceeds carrying amount including goodwill
Testing whether reporting unit fair value exceeds carrying amount including goodwill
CategoryTransaction Report
Acct. TypeFinancial Accounting
AudienceInternal / Audit / Investors
FrequencyAnnual / Triggered
StandardASC 350, IAS 36
IssuerFASB / IASB
JurisdictionGlobal
External Links
- Goodwill (accounting)#Impairment — Wikipedia