FASB Codification chap 6

Identify the specific Codification guidance related to the use of present value in goodwill impairment loss.

For each goodwill impairment loss.., all of the following information shall be disclosed in the.to the financial statements that include the period in which the impairment loss is..:

a. A.of the facts and.leading to the impairment.

b. The.of the impairment loss and theof determining the..of the associated reporting unit (whether based on quoted market prices, prices of comparable businesses, a present value or other valuation technique, or a combination thereof).

c. If a recognized impairment loss is an estimate that has not yet been finalized (see paragraphs 350-20-35-18 through 19), that fact and the reasons therefore and, in subsequent periods, the nature and amount of any significant..made to the initial.of the impairment loss.