COVID-19: Impact on Goodwill Impairment Testing

April 2020

If it is more likely than not that the fair value of a reporting unit is lower than its carrying value, goodwill must be tested for impairment in between annual dates. Given the pervasive impact of the global pandemic, how shall companies estimate the recoverable amounts of their reporting units and measure any impairment risk?

Our valuation professionals can help you perform an independent assessment of the potential impact of COVID-19 on the expected cash flows and the appropriate level of discount rate to be used in measuring any impairment of non-financial assets.

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COVID-19: Impact on Goodwill Impairment Testing
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Mary Jade T.  Roxas-Divinagracia, CFA, CVA

Mary Jade T. Roxas-Divinagracia, CFA, CVA

Deals and Corporate Finance Managing Partner, PwC Philippines

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Darwin B. Saribay, CFA

Darwin B. Saribay, CFA

Deals and Corporate Finance Partner, PwC Philippines

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