Impairments, Intangibles & Goodwill: Current Challenges Webinar
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Overview
Accounting for asset impairments and intangibles can be difficult. This webinar will focus on the accounting principles concerning impairments of assets, intangibles, and goodwill, and will also discuss:
- Impairment testing (ASC 360)
- Long-lived assets
- Finite-lived intangible assets
- Indefinite-lived intangible assets
- Tariff considerations
Objective
To provide CPAs and other financial professionals with a thorough overview of ASC 360 and the most important issues governing impairment testing.
Emphasis
- Order of Impairment Testing
- Testing for Recoverability
- Identification of Asset Groups
- Measuring & Allocating Impairment Loss
- Reporting Units
- Allocating Assets
- Testing Goodwill for Impairment
- Determining Fair Value of Reporting Units
- Private Company Alternatives
- Goodwill Disclosures
- Disposals & Reorganizations of Reporting Unit Structure
- Accounting and Disclosure Considerations Related to Tariffs
Speakers
Alissia Spence, Manager, National Office-Accounting & Reporting, Deloitte
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View SubscriptionsPrerequisite
Basic knowledge of accounting and reporting.
Level of Knowledge
Intermediate
CPE Credits
1
Hour
NASBA Field of Study
Accounting