Impairment Test

Listed here are financial model templates that include an impairment test which helps measure whether a balance sheet item is worth the amount stated on the balance sheet. The balance sheet amount should be reduced if the impairment test indicates a lower value.

Goodwill impairment is a charge that companies record when goodwill's carrying value on financial statements exceeds its fair value. In accounting, goodwill is recorded after a company acquires assets and liabilities, and pays a price…

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