Goodwill impairment begins with understanding goodwill itself. In accounting, goodwill is an intangible asset recorded only when one company acquires another and pays more than the fair value of its identifiable net assets. This extra amount reflects benefits such as brand strength, customer loyalty, skilled employees, and expected synergies. Internally generated goodwill is not recor... https://thealgebragroup.com/what-is-goodwill-impairment