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Goodwill Impairment Testing Guide

Structure goodwill impairment tests, calculate fair values, and document CGU analysis for acquisition accounting.

Updated June 2026
The prompt
Conduct goodwill impairment test for {{cgu_name}} (cash generating unit):

Acquisition & Goodwill:
- Acquisition Date: {{acquisition_date}}
- Goodwill Recorded: {{goodwill_amount}}
- Fair Value at Acquisition: {{acquisition_fv}}

Current Assessment Date: {{assessment_date}}
- CGU Carrying Amount: {{cgu_carrying_amount}}
- Estimated Fair Value: {{estimated_fv}}
- Key Value Drivers: {{value_drivers}}

Provide: (1) Fair value vs. carrying value comparison, (2) Impairment loss calculation (if any), (3) Sensitivity analysis, (4) Documentation evidence, (5) Disclosure requirements.
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Variables

Cash Generating Unit Name
Acquisition Date
Goodwill Amount Recorded
Fair Value at Acquisition
Current Impairment Test Date
CGU Total Carrying Amount
Estimated Fair Value (Current)
Key Revenue/Margin Drivers

Details

Author

AI Khazna

License

—

Security

—

Type

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