Tue, Oct 14, 2014

2014 U.S. Goodwill Impairment Study

The 2014 U.S. Goodwill Impairment Study, prepared in partnership with the Financial Executives Research Foundation, analyzed the general and industry trends of goodwill impairment of over 5,100 U.S. publicly-traded companies.
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The report also includes the annual survey of Financial Executives International (FEI) members and discusses the results of a separate study to assess usage trends by public companies of Step 0 (qualitative assessment option).

Highlights from the study include:

  • U.S. companies recorded $21 billion of goodwill impairment in 2013, the lowest level reported since the 2008 financial crisis
  • 52% of the goodwill impairment in 2013 was recorded by three industries: Materials, Healthcare and Industrials
  • Public companies demonstrated a higher usage rate of Step 0 (43%) than private companies (29%) and the usage rate has increased over the prior year (from 29% and 22%, respectively).


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Goodwill and Intangible Asset Impairment

Kroll is a leading provider of goodwill, intangible and long-lived asset impairment testing.