2012 Goodwill Impairment Study

Duff & Phelps and the Financial Executives Research Foundation have released the 2012 Goodwill Impairment Study.

This study examines the general and industry trends of goodwill impairment for U.S. companies and includes the results of a survey of FEI members.

New in the 2012 Study:

  • FEI member survey responses on the level of usage of the qualitative goodwill impairment test, and preliminary views on the new qualitative assessment option for indefinite-lived intangible assets.
  • Expanded cross-tabulation analyses of survey responses evaluating the relationship between the responses to multiple questions.
  • Ten industry sector spotlights highlighting key goodwill impairment metrics.
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