John Hufnagle, of Hayacasa consulting blog, has a good summary of the new ASU addressing a simplified method of assessing goodwill impairment at Goodwill Impairment Test.
The Grumpy Old Accountants (Professors Catanach and Ketz) proceed to grump at Simplifying Goodwill Impairment Testing. They are concerned 11-18 will allow management to postpone the day of goodwill impairment reckoning.
ASU 2011-18 can be found here.