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- W4247734411 abstract "This chapter focuses on impairment testing for goodwill and intangible assets. It helps practitioners understand when and how to apply the respective impairment tests in Accounting Standards Codification (ASC) 350 and ASC 360. The development of accounting standards for impairment testing of goodwill and other intangible assets is closely linked to the development of accounting standards for business combinations. The chapter then covers impairment testing for long-lived assets using the net realizable value test under ASC 360. It discusses other important topics related to impairment testing under ASC 360, including triggering events, asset groups, and disclosures. The chapter further covers the qualitative and quantitative goodwill impairment tests under ASC 350. It also discusses reporting units and the best practice guidance for allocating assets and liabilities to reporting units. The chapter also covers other topics related to goodwill impairment testing such as control premiums, deferred taxes, and disclosures." @default.
- W4247734411 created "2022-05-12" @default.
- W4247734411 date "2019-12-12" @default.
- W4247734411 modified "2023-09-24" @default.
- W4247734411 title "Impairment" @default.
- W4247734411 doi "https://doi.org/10.1002/9781119448723.ch5" @default.
- W4247734411 hasPublicationYear "2019" @default.
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