Goodwill impairment testing: Tax considerations

Tax Accounting Insights

Goodwill impairment testing continues to be a challenging and complex area of practice. As companies perform goodwill assessments, tax considerations can play a critical role in the final conclusions.

To assist you with your goodwill impairment testing, PwC has refreshed our Goodwill Impairment Testing: Tax Considerations publication (originally released in December 2009). In this new release, we have made updates to reflect the release of the FASB's Accounting Standards Update No. 2011-08, Testing Goodwill for Impairment, and to provide additional guidance on certain topics.



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