what is goodwill impairment 
goodwill impairment is an accounting 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 in excess of their identifiable net value goodwill impairment arises when there is a deterioration in the capabilities of acquired assets to generate cash flows and the fair value of the goodwill dips below its book value michela buttignol investopedia