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.
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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