Goodwill Impairment Analysis - Is Your Goodwill Impaired?

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In the current weakened economic environment, companies are learning that the goodwill that they carry on the balance sheet is impaired due to the diluted value of the entire enterprise. The process of evaluating goodwill for impairment really is based in a very simple mathematic equation under current accounting guidance outlined in Statement of Financial Accounting Standards No. 157, Fair Value Measurements ("SFAS 157") and Statement of Financial Accounting Standards No. 142, Goodwill and Other Intangible Assets ("SFAS 142").

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