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Goodwill
 12 Months Ended
Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]  
Goodwill GOODWILL
Changes to the carrying amount of consolidated goodwill by segment are as follows:
Industrial
Gases–
Americas		Industrial
Gases–
EMEA		Industrial
Gases–
Asia		Industrial
Gases–
Global		Corporate
 and other		Total
Goodwill, net at 30 September 2019$156.3 $432.3 $178.5 $19.6 $10.4 $797.1 
Acquisitions— 66.6 — — 4.5 71.1 
Currency translation and other(3.7)25.2 1.9 (0.1)— 23.3 
Goodwill, net at 30 September 2020$152.6 $524.1 $180.4 $19.5 $14.9 $891.5 
Acquisitions— 21.0 — — — 21.0 
Currency translation and other(1.6)(3.6)3.9 0.3 — (1.0)
Goodwill, net at 30 September 2021$151.0 $541.5 $184.3 $19.8 $14.9 $911.5 
In fiscal year 2021, goodwill acquired is primarily attributable to expected cost synergies and growth opportunities related to a business combination completed in the second quarter. This goodwill is not deductible for tax purposes. Refer to Note 3, Acquisitions, for additional information.
30 September202120202019
Goodwill, gross$1,239.2 $1,230.2 $1,162.2 
Accumulated impairment losses(A)
(327.7)(338.7)(365.1)
Goodwill, net$911.5 $891.5 $797.1 
(A)Accumulated impairment losses include the impacts of currency translation. These losses are attributable to our Latin America reporting unit ("LASA") within the Industrial Gases – Americas segment.
We review goodwill for impairment annually in the fourth quarter of the fiscal year and whenever events or changes in circumstances indicate that the carrying value of goodwill might not be recoverable. The impairment test for goodwill involves calculating the fair value of each reporting unit and comparing that value to the carrying value. If the fair value of the reporting unit is less than its carrying value, the difference is recorded as a goodwill impairment charge, not to exceed the total amount of goodwill allocated to that reporting unit. During the fourth quarter of fiscal year 2021, we conducted our annual goodwill impairment test and determined that the fair value of all our reporting units exceeded their carrying value.