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Secure Transaction Goodwill Impairment Essentials
Format
Self-Study
Course Level
Overview
CPE Credits
1 Credits: Accounting
Course Description
Many organizations have recorded goodwill on their books as the result of acquisitions. This asset must be monitored and tested for impairment at regular intervals. In the Goodwill Impairment Essentials course, we cover every aspect of what goodwill is, how impairment testing is conducted, and whether goodwill amortization can be used. We also note the financial statement disclosure requirements for goodwill impairment.
Learning Objectives
Upon successful completion of this course, participants will be able to:
- Recognize the criteria for identifying reporting units and business segments.
- Describe the events or circumstances indicating the presence of goodwill impairment.
- Recognize the timing of goodwill impairment testing.
- Specify the criteria for when goodwill amortization is allowed, and how it is conducted.
- Describe the disclosures for goodwill impairment.
Course Specifics
SS123356943
December 4, 2023
There are no prerequisites.
None
32
Compliance Information
CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.
Meet The Experts
Steven M. Bragg, CPA, is a full-time book and course author who has written more than 300 business books and courses. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast. Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and …
QAS Self-Study
