Possible Change to Goodwill Model Generates Buzz at ASA Fair Value Conference

Business Valuation UpdateVol. 25 No. 9
September 2019
fair value for financial reporting
goodwill, american society of appraisers (ASA), fair value, fair value measurements, goodwill impairment, impairment testing, intangible


Unless there’s strong opposition, it appears likely that the FASB will ease the rules that currently require public companies to test annually for goodwill impairment, a process that has become so complex that the costs may be outweighing the benefits.