The study examines how listed companies on Nasdaq OMX Stockholm Large cap comply with the standard IAS 36 paragraph 134. The study includes a random selection of 15 companies that are examined during a five-year period 2018 – 2022. Since IFRS has been implemented, goodwill can no longer be systematically written off, but must provide for impairment tests when necessary or at least once a year. IAS 36 regulates write downs and paragraph 134 specifies what the companies must disclose in the annual report. Goodwill is a hotly debated topic and there is even debate about what a goodwill value consists of. Marton (2019) means that goodwill is an item that contains a high degree of subjectivity. The result of the study shows that there is a negative significant relationship between turnover and the degree of compliance with IAS 36 p.134. A significant relationship between goodwill size and IAS 36 p.134 was not discovered. The points that require the most improvement were the discount rate and how the companies handled their sensitivity analyses. The conclusion is that the companies show high level of compliance but that there is room for improvement as the level of compliance is not complete.