Which of the following is not a qualitative factor in goodwill impairment testing

date:2025-12-31 16:51:43 author:admin browse: time View comments Add Collection

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).