Surgent's Goodwill Impairment - An Essential Guide

Overview

This course provides an overview of goodwill impairment testing. This course focuses on topics such as the initial recognition of goodwill and subsequent measurement requirements including the accounting alternative allowed for certain eligible entities. This course also addresses the disclosure requirements for goodwill.

Objectives

• Identify the recognition requirements related to goodwill
• 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
• List the key disclosure requirements for goodwill and goodwill impairment losses

Highlights

• Initial recognition of goodwill
• Subsequent measurement requirements including the accounting alternative allowed for certain eligible entities
• Disclosure requirements for goodwill

Designed For

Accounting professionals

Prerequisites

None

Preparation

None

Notice

This self-study product is a course manual download with a test.

You will receive an email with instructions to access this course.