Testing Goodwill for Impairment

This new guide provides accounting and valuation guidance for impairment testing of goodwill. Specifically, it focuses on practice issues related to the qualitative assessment and the first step of the two-step test. This resource is a valuable tool for auditors, accountants and valuation specialis...

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Bibliographic Details
Format: Manuscript Book
Language:English
Published: New York, NY American Institute of Certified Public Accountants, Inc. 2013
Series:ACCOUNTING & VALUATION GUIDE
Subjects:
Online Access:Click Here to View Status and Holdings.
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Summary:This new guide provides accounting and valuation guidance for impairment testing of goodwill. Specifically, it focuses on practice issues related to the qualitative assessment and the first step of the two-step test. This resource is a valuable tool for auditors, accountants and valuation specialists seeking an advanced understanding of the accounting, valuation, and disclosures related to goodwill impairment testing (including the qualitative assessment). It is also a vital resource for preparers of financial statements of public and private companies that follow FASB guidance on goodwill.
Physical Description:ix, 165 pages illustrations 23 cm
Bibliography:Includes bibliographical references and index
ISBN:9781937352806