Goodwill Impairment Calculator
Goodwill Impairment: a planned Super Calculator tool. Covers reporting unit carrying amount. Stub page while the tool and its worked example are prepared.
Goodwill Impairment Calculator is a planned calculator in the business section of Super Calculator, covering corporate finance.
What this calculator will compute
Inputs: reporting unit carrying amount, fair value, goodwill balance, value in use and framework.
Outputs: impairment loss (currency), remaining goodwill and test result under each framework.
Formula, recorded as scope and not yet verified against a primary source: Impairment = carrying amount of the reporting unit less its fair value, limited to the goodwill balance. The recoverable amount test under IFRS uses the higher of value in use and fair value less costs of disposal, which is not identical to the United States single-step test.
Status
This page is a stub. The calculator is not built, no figure on this page has been verified against the authority that sets it, and nothing here should be used to make a decision. The page exists so that the site structure is complete and so that articles can link this concept on first mention.
The stub carries noindex, nofollow and is excluded from the sitemap.