Goodwill Impairment BasicsCode: 21-GOOD1

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Course Details

23 pages

Course description and objectives:

This course provides a basic overview of goodwill impairment testing.  The accounting and reporting requirements related to goodwillare prescribed by the Financial Accounting Standards Board (FASB) in ASC Topic 350-20.  This course focuses on the subsequent measurement requirements including the accounting alternative allowed for certain eligible entities.  This course also addresses briefly describes the disclosure requirements for goodwill and is current through the issuance of ASU 2019-06.   

Course Objectives:

After reading the materials, participants will be able to:

  •          Recognize overall characteristics of goodwill impairment testing
  •          Differentiate between the qualitative and quantitative test of goodwill impairment
  •          Identify key characteristics of the accounting alternative for goodwill
  •              Recognize the key disclosure requirements for goodwill and goodwill impairment losses

Presentation Method:    QASSelf-Study

 

Category:  Accounting

CPE credit:  1 Hour

Program Level:  Update

Prerequisites:  None

Advance Preparation:  None

Exam expiration date:  Participants must submit exams for grading within one year from the date of purchase

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