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2 CPE

Surgent's Goodwill Impairment - An Essential Guide

This is a text-based course

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2 CPE

This is a text-based course. To receive credit, you are required to review all content and achieve a minimum score of 70% on the final exam.

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.

Learning 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 Topics

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

CPE Credits Available

2 CPE
2
Accounting

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Accounting & Auditing

Prerequisites

None

Advanced Preparation

None

Intended Audience

Accounting professionals

Provider

Surgent CPE

Purchase This Course

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  • COCPA Non-Member

    $ 64 64
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