FVC2330. Goodwill Impairment Testing – Challenges in a Volatile Market

The presentation will provide participants with an overview of several challenges in goodwill impairment testing. We will address reconciliation of reporting unit fair value conclusions with publicly-traded market capitalization, calibrating company-specific risk premium, and discussion on trigger events in private companies.

Learning Objectives:

• Interpret the disconnects between fair value and market pricing currently driven by economic uncertainty
• Reconstruct the steps of market capitalization reconciliation
• Evaluate a derisked PFI/forecast against peer data to support the company-specific risk premium
• Assess factors driving company-specific risk by reporting unit
• Assess company trends and factors for potential trigger events
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