Author(s)
Publisher:
AICPA
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NASBA Field of Study
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Format
On demand
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Level
-
CPE Credit
2
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Course acronym
-
Prerequisites
-
Course duration
2 Hours
Credit Info
Key Aspects of ASC 350 and ASC 360 Impairment Testing
Valuing intangible assets can prove to be a complex task that requires an understanding of the various methodologies and acceptable approaches. This session will cover the key aspects to consider when performing ASC 350 and ASC 360 impairment testing. We will discuss ASC 350 and ASC 360 impairment testing methodology, best practices and some of the most critical challenges.
Topics discussed
Learning objectives
a. Overview of ASC 360
b. ASC 360 Example
c. ASC 360 Common Mistakes
d. Overview of ASC 350
e. ASC 350 Example
f. ASC 350 Common Mistakes
g. ASC 350 / ASC 360 New Developments
Who will it benefit?
