Which of the following financial statements would show the impairment of goodwill?

The balance sheet is the financial statement that would reflect the impairment of goodwill. Goodwill is considered an intangible asset on the balance sheet, and when it becomes impaired, it means that the carrying value of goodwill exceeds its recoverable amount. This impairment must be recognized by reducing the value of goodwill on the balance sheet.

When a company assesses that there has been a decline in goodwill, it must write down that value, which is recorded as an expense in the income statement. This expense will subsequently affect net income, but the balance sheet is the primary statement to showcase the revised value of goodwill.

The cash flow statement does not directly show goodwill impairment but would reflect the cash effects of the impairment indirectly through operating cash flows if it affects net income. The income statement does report the impairment expense but does not present it in the asset section as the balance sheet does. The statement of changes in equity doesn't directly show the impairment; it may reflect changes in retained earnings due to the impairment effect on net income but does not display the impairment itself. Hence, the balance sheet is indeed the correct answer to indicate the impairment of goodwill.