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Goodwill Impairment Test

ASC 350 / IAS 36 goodwill impairment testing

Formula

Source: Ch 11, ASC 350 / IAS 36

Sources & references

Intangible Asset Valuation (source book) — Ch 11, ASC 350 / IAS 36
IAS 38 — Intangible Assets (IFRS Foundation)link
IFRS 13 — Fair Value Measurement (IFRS Foundation)link
International Valuation Standards (IVS) 2025 — incl. IVS 104, 105, 106, 210 (International Valuation Standards Council)link

carrying_valuenumber • required

Carrying value

fair_valuenumber • required

Fair value