Impairment tests

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Volatile financial markets and shifting economic conditions can impact the value of a company’s assets across the balance sheet. As a result, companies are often challenged in making the best decisions for measuring and reporting impairment charges. Improper decisions can adversely impact earnings or prompt unwanted scrutiny from regulators.

Impairment testing involves more than “determining a number to book.” Consider the strategic areas of financial reporting that intersect with annual testing required for goodwill and other assets. A more informed approach can strengthen your company’s financial position and help avoid unnecessary risks or surprises.

How PwC can help

The Transaction Services professionals at PwC offer a combination of accounting, valuation, financial reporting and industry know-how to assist with your company’s impairment testing challenges. We can help you analyze your approach to impairment testing required for goodwill and other indefinite-lived intangible assets and consider strategies for improvement.


Contact us

Aaron Gilcreast

Valuation Leader, PwC US

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