In a recent webinar by Valuation Research Corporation, Steve Schuetz and P.J. Patel discussed the issues they are seeing related to impairment testing. “Most of the issues are not a result of the regulations but of the interpretation of the regulations,” reports Schuetz.

Recurring issues the two analysts discussed include:

• Enterprise, total assets or equity valuation
• Deferred income tax considerations in applying the goodwill impairment test
• Impairment testing under ASC 360
• Discount rates and the selection of multiples
• Reconciliation of valuation methodologies
• Implied control premiums.

Click here to access the webinar.