2012 Goodwill Impairment Study

This study examines the general and industry trends of goodwill impairment for U.S. companies and includes the results of a survey of FEI members.

New in the 2012 Study:

• FEI member survey responses on the level of usage of the qualitative goodwill impairment test, and preliminary views on the new qualitative assessment option for indefinite-lived intangible assets.
• Expanded cross-tabulation analyses of survey responses evaluating the relationship between the responses to multiple questions.
• Ten industry sector spotlights highlighting key goodwill impairment metrics.