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Surgent's Goodwill Impairment - An Essential Guide
Start Date
Thursday, May 1 2025
Thursday, May 1 2025
End Date
Thursday, April 30 2026
Thursday, April 30 2026
Credit Hours
2.00
2.00
Fields of Study
Accounting
Accounting
Type
Seminar
Seminar
Level
Basic
Basic
Member
$49.00
$49.00
Non-Member
$54.00
$54.00
Facility Location
Virtual Learning
Virtual Learning
Company
SELFS
SELFS
Vendor
Surgent McCoy CPE, LLC
Surgent McCoy CPE, LLC
Status
Self Study
Self Study
Description
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.
Designed For
Accounting professionals
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
Major Subjects
- Initial recognition of goodwill
- Subsequent measurement requirements including the accounting alternative allowed for certain eligible entities
- Disclosure requirements for goodwill
Prerequisites
None
