by Steven M. Bragg (Author)

Many organizations have recorded goodwill on their books as the result of acquisitions. This asset must be monitored and tested for impairment at regular intervals. In the Goodwill Impairment Essentials manual, we cover every aspect of what goodwill is, how impairment testing is conducted, and whether goodwill amortization can be used. We also note the financial statement disclosure requirements for goodwill impairment.