CPE Credit Hours: 2
Field of Study: Accounting
Publication date: December 2021
This course provides an overview of goodwill impairment testing. The accounting and reporting requirements related to goodwill are prescribed by the Financial Accounting Standards Board (FASB) in ASC Topic 350-20.
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. It also addresses the disclosure requirements for goodwill, and is current through the issuance of ASU 2019-06.
This is a self-study CPE course.
Program level: Basic
Prerequisites: None
Advanced Preparation: None Required
Minimum Final Examination Passing Grade: 70%
Maximum Time Allowed To Complete Program: One Year From Date Of Purchase
