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ASU 2010-28 FASB ASC Topic 350 - Goodwill Impairment Testing Modifications

FASB ASU 2010-28 amends ASC 350 to address practice inconsistency related to when reporting entities need to utilize the second step in the two-step goodwill impairment testing model in the particular circumstances where reporting units being subjected to the potential impairment testing have zero or negative carrying amounts.