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.
Course Publication Date:
April 09, 2025
This course is available with
NO ADDITIONAL FEE if you have an active
self study membership or
all access membership or can be purchased for
$20.00!
| Author: | Kelen Camehl |
| Course No: | ACT-GOOD-8125 |
| Recommended CPE: | 2.00 |
| Delivery Method: | QAS Self Study |
| Level of Knowledge: | Overview |
| Prerequisites: | None |
| Advanced Preparation: | None |
| Recommended Field of Study: | Accounting
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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.
- Recognize the key disclosure requirements for goodwill and goodwill impairment losses.