1st Edition
by AICPA (Author)
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.
