NEW GUIDANCE FOR THE MEASUREMENT OF GOODWILL IMPAIRMENT 

By Michael De Simone, Karen Miles, Tomasz Stefanowski, and Paul Vogt

The FASB recently issued ASU 2017-04, which essentially simplifies the goodwill impairment testing process by eliminating the Step 2 portion of the existing guidance. In this paper, we will provide useful background information on the new guidance, including our key observations and the specific dates on which the guidance will go into effect (including early adoption).

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Michael De Simone    Karen Miles Tomasz Stefanowski    Paul Vogt
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