No information about whether an associate has been tested for impairment Dutch recruitment company Randstad does not indicate whether an associate carried at €16.3 million has been tested for impairment in the light of its fair value being €8.6 million below the carrying amount.
Goodwill sensitivity analysis lacks clarity and write-back of goodwill remains short of detail UK recruitment agency Hays provides a goodwill sensitivity analysis, although reasons for potential impairment lack clarity, and it continues not to indicate to which acquisition goodwill write back relates.