2026美国商誉减值研究

2026U.S. GoodwillImpairment Study June 2026 Introduction The Valuation Services business of Kroll is pleased to present the2026 U.S. Goodwill Impairment Study (the “2026 Study”). The2026 Study examines goodwill impairment (GWI) trends fromJanuary through December 2025 of over 8,300 publicly tradedcompanies incorporated in the U.S. Our inaugural study waslaunched in 2009 and since then we have published numerousstudies that present goodwill impairment trends recorded byU.S.-based companies and industries. In February 2025, the IASB decided not to revisit theimpairment-only model for goodwill and instead to prioritizeenhancements to disclosures. More recently, in response tofeedback regarding its 2025 Agenda Consultation, the FASB hasasked its staff to perform additional research with the objectiveof simplifying the subsequent accounting for goodwill byconsidering requiring an impairment test only upon a triggeringevent and testing for impairment at the operating segment level. Goodwill and impairment remain areas of continued interest forstandard setters and stakeholders. The Financial AccountingStandards Board (FASB) and the International AccountingStandards Board (IASB) have deliberated these topics inrecent years. Both boards have reaffirmed the impairment-onlyapproach and have shifted their focus toward targetedimprovements to the impairment testing process. This year’s edition of our report aggregates goodwill impairmenttaken by U.S.-based companies in 2025, based on informationcollected and available through March 31, 2026 via the S&PCapital IQ platform, and presents the Top 10 impairments in2025. The report also provides historical GWI trends over the2021-2025 period. 2025 U.S. Total Goodwill Impairment U.S. Public Companies 266Impairment Events 8,393Companies 2025 U.S. Total Goodwill Impairment By Industry Sector 2025 U.S. Total Goodwill Impairment By Industry Sector 2025 U.S. Spotlight Top 10 2025 U.S. Spotlight