
Intangible Assets, Goodwill and Asset Impairment
Refresh your understanding of accounting guidance for intangible assets, including goodwill and long-lived assets. This webcast focuses on the issues deemed most relevant to accountants and finance professionals.
Format
Webcast
NASBA Field of Study
Accounting
Level
Intermediate
CPE Credits
1
Instructor
Renee Rampulla
Availability
3 months
Product Number
VIAGA21110
Updates on how to apply a goodwill impairment test
This webcast addresses indefinite-lived intangible assets, definite-lived intangible assets, goodwill, impairment of assets, and issues associated with the recognition of liabilities that arise from the use and disposal of long-lived assets.
You will learn updates on:
- FASB Accounting Standards Codification (ASC) 350, Intangibles: Goodwill and Other
- FASB ASC 360, Property, Plant, and Equipment
This webcast also includes a real-life disclosure that reflects application of ASU No. 2017-04.
Key Topics
- Initial recognition of intangible assets
- Amortization of intangible assets
- Intangible assets not subject to amortization
- Goodwill impairment testing
- Impairment and disposal of long-lived assets
- Financial statement presentation and disclosures
Learning Outcomes
- Identify the provisions of FASB Accounting Standards Codification (ASC) 350, Intangibles: Goodwill and Other, as they pertain to goodwill and other intangible assets
- Identify the criteria in FASB ASC 360, Property, Plant, and Equipment, for recognition and disclosure of an impairment of long-lived assets and for assets held for disposal
Who Will Benefit
- Accountants and finance professionals, controllers, auditors in public practice, internal auditors, and other managerial-level accounting personnel and educators
Group ordering for your team
2 to 5 registrants
Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.
Start order6+ registrants
We can help with group discounts. Email client.support@aicpa-cima.com
US customers call 1-800-634-6780 (option 1)
The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.