Goodwill impairment testing: Tax considerations

December 2009
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Understanding financial reporting for green and stimulus incentives

At a glance

This PwC paper outlines how certain tax law and tax accounting considerations can impact whether there is an impairment of goodwill as well as the amount of impairment.



Numerous tax law and tax accounting considerations can impact whether there is an impairment of goodwill as well as the amount of impairment.  This paper discusses five primary tax focal points, beginning at the outset of step 1 with the determination of the fair value of the reporting unit.