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Goodwill Impairment Test

An impairment test for goodwill with indefinite useful life. This test is typically carried out on an annual basis, by...

Recoverable Amount

In connection with assets (tangible assets / fixed assets or intangible asset such as goodwill), it is the amount that...

Goodwill Impairment Testing

An impairment testing for goodwill with indefinite useful life. This testing is typically carried out on an annual basis, by...

Goodwill Amortization

The systematic process of gradually reducing the amount of a goodwill asset by recording a periodic amortization charge. In accounting...

Goodwill

An asset (intangible asset) whose value is reflected in the amount by which the assets of an entity exceed their...