Impairment charge

Financial Times  Jan 22  Comment 
Miner hit hard by prolonged downturn in platinum prices and the strength of the rand
Reuters  May 22  Comment 
REUTERS - State-run gas utility GAIL (India) Ltd posted a 69 percent fall in fourth-quarter profit on account of impairment charge on an investment.  Mar 24  Comment 
LONDON (dpa-AFX) - Lamprell plc (LAM.L) reported a loss from continuing operations after income tax and exceptional items of $182.2 million compared to profit of $66.5 million, previous year. Loss per share from continuing operations in US cents...
Reuters  Jan 31  Comment 
Sony Corp's shares slid as much as 4 percent on Tuesday to 3,362 yen after the company said it had booked a 112.1 billion yen ($986.97 million) impairment charge on the goodwill value of its movie segment in the quarter ended December.
MarketWatch  Jan 12  Comment 
Vista Outdoor Inc.'s stock plunged 17% toward a record closing low in active morning trade Thursday, after the maker of guns, ammunition and other outdoor sports products said an increasingly challenging retail environment will force it to record...


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An Impairment Charge is incurred when the fair value of a company's goodwill is less than the recorded value. If the fair value of goodwill is less than the recorded value, a company's goodwill is said to be "impaired" and the difference (between the fair value and recorded value) must be charged off as an expense.

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