To unlock this content, you must have the following:
ASU 2017-04: Simplified Goodwill Impairment Testing for All
ASU 2017-04 eliminates Step 2 from the goodwill impairment test currently prescribed in U.S. GAAP.
We are the American Institute of CPAs, the world’s largest member association representing the accounting profession. Our history of serving the public interest stretches back to 1887. Today, you'll find our 431,000+ members in 130 countries and territories, representing many areas of practice, including business and industry, public practice, government, education and consulting.
Association of International Certified Professional Accountants. All rights reserved.
