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Course Details

Goodwill Impairment - An Essential Guide (Course Id 2529)

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Author : Kelen Camehl, CPA, MBA
Course Length : Pages: 30 ||| Word Count: 13,030 ||| Review Questions: 6 ||| Final Exam Questions: 10
CPE Credits : 2.0
IRS Credits : 0
Price : $17.95
Passing Score : 70%
Course Type: NASBA QAS - Text - NASBA Registry
Technical Designation: Technical
Primary Subject-Field Of Study:

Accounting - Accounting for Course Id 2529

Description :

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.   

Usage Rank : 10000
Release : 2025
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 09-Apr-2025
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - Text - NASBA Registry - 2529

Keywords : Accounting, Goodwill, Impairment, Essential, Guide, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

Upon completion of this course, you will be able to:
  • 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

Course Contents :

Chapter 1 - Goodwill Impairment - An Essential Guide

Course Learning Objectives

Course Overview

Introduction

Business Combination Refresher

Initial Recognition of Goodwill

Overall Accounting for Goodwill

Impairment Testing Requirements

Qualitative Test vs. Quantitative Test

Review Questions

Performing the Qualitative Test

Performing the Quantitative Test

Income Tax Considerations

Goodwill Impairment Accounting Alternative

Goodwill Disclosures for Public Entities

Goodwill Disclosures for Accounting Alternative

Conclusion

Review Questions

Glossary of Key Terms

Click to go to: Accounting CPE Courses | Online Accounting Courses for CPAs
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