Discounted cash flow (DCF) model detection based on goodwill impairment test

AbstractIn the case of goodwill impairment test, the DCF model is often used when estimating the present value of the expected future cash flow of assets. In recent years, the use of DCF model in goodwill impairment test has made great progress, but the overall level has yet to be improved, especially the latest research results are not timely adopted. This paper studies the DCF model based on life curve analysis, the research results can provide reference for goodwill impairment test method and DCF model.