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Intangible Assets, Goodwill, and Asset Impairment and Disposal Issues
Accounting & Financial Reporting
CPE Self-study

Intangible Assets, Goodwill, and Asset Impairment and Disposal Issues

This course illustrates the application of a goodwill impairment test before and after application of guidance from ASU No. 2017-04, Intangibles — Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. This course also includes a real-life disclosure that reflects application of ASU No. 2017-04.

$49 - $59
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Accounting

Level

Intermediate

CPE Credits

1

Author(s)

Renee Rampulla

Availability

1 year

Product Number

IAGA21SSO

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 Business & partner 
Product Details

Refresh your understanding of accounting guidance for intangible assets, including goodwill, and long-lived assets. This course 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. This course focuses on the issues deemed most relevant to accounting and finance professionals at this point in time.

Who Will Benefit

  • Accountants
  • Controllers
  • Auditors in public practice
  • Internal auditors
  • Other management-level accounting personnel and educators

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.
Credit Info
CPE Credits
Online
1
NASBA Field of Study
Accounting
Level
Intermediate
Prerequisites
Experience in application of accounting standard
Access
Online
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
For more information, please refer to CPE requirements and NASBA sponsorship information
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$59.00
AICPA Members
Online
$49.00

Group ordering for your team

2 to 5 registrants

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6+ registrants

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Instructors
Renee Rampulla
CPA
Renee Rampulla, CPA CGMA has over 30 years of professional experience. She writes and lectures on technical accounting and auditing issues. Renee has extensive experience in the auditing of public and privately held entities ranging from the manufacturing and service sectors, to financial services. She was a partner in a regional accounting firm in the northeast in charge of the firm’s accounting and auditing practice and their quality control group. She is the founder of Rampulla Advisory Services, LLC. Her clients include nationally recognized professional organizations, accounting firms, companies, publishers and others. By devoting several years of her career at both regional and Big Four accounting firms Renee accumulated a wealth of technical and practical knowledge. In addition, while working for the American Institute of Certified Public Accountants (AICPA), she performed professional ethics investigations; worked closely with senior technical committees; presented technical guidance before standard setters; and authored and updated several AICPA publications. Renee Rampulla is a frequently requested speaker and is an instructor and author of several continuing professional education (CPE) courses for the AICPA, the New York State Society of Certified Public Accountants’ (NYSSCPA) Foundation for Accounting Education (FAE), and other organizations, covering a variety of FASB and IFRS accounting guidance along with private and public company auditing standards. She has taught over 800 CPE courses. She is a five time recipient of the AICPA’s Outstanding Instructor Award and a recipient of the 2016 New Jersey Society of CPAs “Women of Note”. Renee Rampulla is a current member of AICPA Council and the AICPA’s Ethics Enforcement Committee. She has served as Vice President of Professional Issues for the NYSSCPA, is a past member of the NYSSCPA Executive Committee and former NYSSCPA Director at Large board member. Renee Rampulla also served as the chair of the NYSSCPA’s Professional Ethics Committee from 2015 – 2017, and in 2018 was the President of the NYSSCPA’s Staten Island Chapter. Previously she served in the capacity of several leadership positions for the NYSSCPA Staten Island chapter, including chapter Vice President. She is a member of the NYSSCPA’s Financial Accounting Standards Committee and Professional Liability Committee and a past member of the International Accounting and Auditing Committee. Renee chaired the NYSSCPA’s 2014 Nominating Committee and was a recent member of that committee in 2021. She has served on the New Jersey Society of CPA (NJCPA) Audit Committee from 2015 - 2018; was the 2012 – 2014 Chair of the NJCPA Accounting and Auditing Standards Interest Group and previously served as the 2011-2012 Vice-Chair. She has also served as co-chair of the NJCPA Accounting Standards and IFRS sub-committees of the Accounting and Auditing Standards Interest Group. Renee Rampulla currently chairs two NYSSCPA Task forces; the CPA Evolution Task Force and the CPA Exam Task Force. She also serves as the current issues chair of the National Conference of CPA Practitioners.
Accessibility

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. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For 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.

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Intangible Assets, Goodwill, and Asset Impairment and Disposal Issues
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$59.00
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$59.00
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