Goodwill impairment recorded by U.S. public companies in 2018 rose 125 percent to $78.9 billion, according to Duff & Phelps’ 2019 U.S. Goodwill Impairment Study. This annual study, in its 11th edition, reviewed goodwill impairment trends for over 8,800 U.S. publicly traded companies.

Maria L. Murphy, CPA, is a regular contributor to Compliance Week. She is a senior content management analyst, accounting and auditing products, CCH tax and accounting North America for Wolters Kluwer....