Impact of COVID-19: Goodwill impairment considerations


Authored by RSM US LLP

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Given the downturn in the economy as a result of the effects of COVID-19, we expect many companies will be required to perform interim goodwill impairment tests during the 2020 calendar year. Our white paper, Impact of COVID-19: Goodwill impairment considerations, discusses many relevant matters related to goodwill impairment, including the following:

  • Evaluating indicators of impairment, including external and internal “triggering” events
  • Market prices as evidence of fair value
  • Valuation methodology considerations
  • Changes to inputs and assumptions