Goodwill impairment testing and disclosure under ASC 350
Staff is questioning companies on their goodwill impairment testing methodology, including the identification of reporting units, key assumptions used, and adequacy of related disclosures. This is a recurring area of SEC comment across multiple registrants.
Lifecycle
- Status
- Active
- First seen
- August 11, 2026
- Last seen
- August 11, 2026
- Scans
- 1
- Direction
- intensifying
Latest appearance
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