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Valuation

Goodwill & asset impairment

Goodwill, indefinite-lived intangible, and long-lived asset impairment support for reporting units, asset groups, and triggering events.

Deliverables

  • Reporting unit determination
  • Qualitative triggering-event assessment
  • Quantitative impairment testing
  • Long-lived asset recoverability
  • Audit readiness memorandum and workpapers

Relevant frameworks

  • ASC 350 goodwill and intangibles
  • ASC 360 long-lived assets
  • ASC 820 fair value measurement
  • Private company GAAP alternatives

When CFOs call us

  • Annual impairment test
  • Triggering event
  • Budget reset or missed forecast
  • Pre-10-K / pre-10-Q review

Goodwill & asset impairment

We help management evaluate goodwill, indefinite-lived intangibles, and long-lived assets when annual testing, triggering events, lender pressure, market disruption, or underperformance create impairment risk.

Our work links the business facts to the accounting conclusion: reporting unit determination, cash-flow support, market evidence, control premiums, carrying-value reconciliation, and clear auditor-ready documentation.

Impairment support

  • ASC 350 goodwill and indefinite-lived intangible impairment testing
  • ASC 360 long-lived asset recoverability and fair value measurement
  • Reporting unit, asset group, and carrying value analyses
  • Triggering event assessments, sensitivity analysis, and market corroboration
  • Management memos, audit workpapers, and review support
FAQ

Common questions.

What does Goodwill & asset impairment include?

The scope is tailored to the matter. Common deliverables include reporting unit determination, qualitative triggering-event assessment, quantitative impairment testing, long-lived asset recoverability, and audit readiness memorandum and workpapers.

When should a finance team call Rivers & Moorehead for Goodwill & asset impairment?

Teams typically reach out when they need support with an annual impairment test, a triggering event, budget reset or missed forecast, and pre-10-K / pre-10-Q review.

What standards or frameworks does this work consider?

Depending on the facts, the work may consider ASC 350 goodwill and intangibles, ASC 360 long-lived assets, ASC 820 fair value measurement, and Private company GAAP alternatives.

Does Rivers & Moorehead provide audit or tax services?

No. Rivers & Moorehead is not a certified public accounting firm and does not provide attest, audit, review, compilation, or tax services. The firm works alongside management and external advisors on accounting advisory and valuation consulting matters.

Engage

Ready to scope goodwill & asset impairment support?

We respond within the business day. The first conversation is always with a partner — not a BD team.

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