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Minimizing goodwill impairment differences globally

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​A crucial exercise for acquisitive businesses is to routinely assess the goodwill booked in an acquisition to determine whether there has been any impairment and, if so, how much. Why? It is apparent that in recent years there have often been notable differences in goodwill impairment conclusions across the world. So what is the root cause or causes of these differences? Varying valuation practice due to inconsistent global standards? Cultural or language differences? Inconsistent application of the accounting and auditing standards? This article explores some of these issues for insights.

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Stamos Nicholas

Principal | Deloitte Advisory