Impairment of Tangibles, Intangibles, and Goodwill
Learning objectives
- Identify assets subject to impairment testing
- Determine impairment of fixed assets
- Identify how to calculate the impairment of intangible assets other than goodwill
- Identify how to calculate the impairment of goodwill
- Recognize the differences between GAAP and IFRS with respect to the calculation and reporting of impairment losses
A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823