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Impairments Database

Search Impairments filed by Domestic SEC registrants since 2009

Demo Product
The Audit Analytics Impairments database tracks impairment disclosures since 2009 for all domestic SEC filers.

  • Benchmark impairments by industry, sector, or size
  • Research trends involving the largest impairments
  • Key data points include reasons and characteristics of impairment, impact on pre-tax income (including EPS, if disclosed), impairment disclosure text, and impairment classification
  • Impairment classification includes goodwill, intangibles, and PP&E
  • Use impairments as a factor to gauge financial reporting quality

An Impairment is an accounting principle that represents the permanent reduction in the value of a non-cash company asset. An asset’s fair value, cash flow, and future benefits are regularly tested; so when these fall below the asset’s book value, then the difference between the values is written off. This results in the asset’s value declining on the balance sheet.

Rule: ASC 350 & ASC 360

Availability Online • Data Feed • Excel • WRDS
Accounting + Oversight
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