IMPAIRMENT TEST OF GOODWILL ACQUIRED IN A BUSINESS COMBINATION

• Autor(a) principal: Reimann, Liziê Brand
• Data de Publicação: 2010
• Outros Autores: Schmidt, Paulo
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: ConTexto
• Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/15882
• topic: Impairment test; Goodwill; Business combinations; Teste de impairment; Goodwill; Combinação de empresas

This paper seeks to demonstrate the complexity of the measurement of goodwill acquired in a business combination. This complexity is due to the subjectivity tied to its initial measurement and subsequent analysis of external and internal indicators that may signal that its net book value is less than its recoverable amount, in which case, must be done an impairment test in addition to the required annually, as the CPC 01 regulates. This paper is a descriptive research, as it highlights the way of measuring goodwill resulting from a business combination and which variables may indicate the need to conduct an impairment test beyond what is required annually. It can be considered a bibliographic work, where it was collected, selected, analyzed and interpreted the main concepts related to the topic in a theoretical framework published in journals, periodicals, books, statements and accounting standards. The research took in evidence that there are many external and internal indicators that occur soon after the business combination that could result in an impairment loss, and most of them can be managed by business management. Considering it is the only asset that the impairment loss cannot be reversed, it is up to the administration act in a preventive way to avoid this loss. Moreover, for correct measurement of goodwill, the company's management must always be alert to any event which may indicate the need to do an impairment test, especially in the first years after the business combination has occurred, since this is usually period that these transactions fail.