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Author(s)

Linda Vincent

AAAFinancialAcctgStds Committee

This articles focuses on one of the main issues related to the accounting for business combinations. That issue is whether impairment testing for goodwill is a feasible alternative in the debate over whether goodwill should be systematically amortized or not amortized but rather subjected to periodic impairment testing. We summarize the available valuation models and discuss their potential application to the valuation and testing for impairment of acquisition goodwill.
Date Published: 2001
Citations: Vincent, Linda, AAAFinancialAcctgStds Committee. 2001. Equity Valuation Models and Measuring Goodwill Impairment. Accounting Horizons. (2)161-170.