Which of the following is not a qualitative factor in goodwill impairment testing
Which of the following is not a qualitative factor in goodwill impairment testing?
A. Decline in market share
B. Legal or regulatory changes
C. A decline in the company's stock price
D. Changes in technology
Answer: C
Explanation: ASC 350-20-35-2: Qualitative factors include market, legal, technology changes. Stock price decline is not a qualitative factor (it's a quantitative indicator).

