• Accounting for Goodwill Impairment (PDF)
 
 
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Accounting for Goodwill Impairment (PDF)

Accounting for Goodwill Impairment (PDF)

Discusses the new Financial Accounting Standards Board revised goodwill impairment requirements and goodwill impairment testing, provide an example, and conclude with a short discussion of the reasonableness of the standards.


Availability: In Stock
Publisher :LexisNexis Emerging Issues Analysis
Format: Electronic, 14 Pages , PDF

ISBN: 9781422429983

3/8/2012
 
$57.00
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    In 2011, the Financial Accounting Standards Board revised the goodwill impairment testing requirements. Determining fair value can be difficult and time consuming, and present a significant burden to reporting entities. The new requirements are meant as a simplification. This EIA will discuss the new requirements and goodwill impairment testing, provide an example, and conclude with a short discussion of the reasonableness of the standards.

     

    Donald Resseguie holds a BS from Beloit College, an MBA from Miami University of Ohio, and a JD from Cleveland-Marshall College of Law. Mr. Resseguie is also a CPA. Mr. Resseguie has worked in private industry as well as professional service firms and has over thirty years of professional experience. Mr. Resseguie currently teaches at Lone Star College in Houston, Texas. In addition, Mr. Resseguie updates a number of Lexis publications: Applying GAAP and GAAS; Accounting for Banks; Banking Law, Volumes 1 & 2; and Banks and Thrifts: Government Receivership and Enforcement.

     

    Ask the LexisNexis experts - and get a complete answer based on today's law.

     

    An authoritative analysis of important cases, codes, statutes, rulings, emerging issues or legal topics is available now - through LexisNexis Emerging Issues Analysis. The brain trust of LexisNexis authors - thousands of recognized authorities who develop the respected Matthew Bender®, Mealey's and Martindale-Hubbell® treatises and articles - produce this highly specific content. Each commentary covers an important case, code, statute, ruling or emerging issue such as subprime, nanotechnology, or climate change. More current and concentrated than treatises and more analytical than news, Emerging Issues Analysis bridges the information gap between the two, providing quick expert analysis of current developments in law.

     

    Emerging Issues Analysis PDFs should be purchased individually or accessed through Lexis.com if you have a subscription.

     

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