Testing Goodwill for Impairment
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Testing Goodwill for Impairment

8 years ago · 1 min read

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This AICPA Accounting and Valuation Guide has been developed by the AICPA Impairment Task Force and AICPA staff. This guide provides guidance and illustrations for preparers of financial statements, independent auditors, and valuation specialists regarding the accounting, valuation, and disclosures related to goodwill impairment testing. The valuation guidance in this guide is focused on measuring fair value of a reporting unit for financial reporting purposes.

Accounting guidance for nongovernmental entities included in this AICPA Accounting and Valuation Guide is a

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