To unlock this content, you must have the following:

ASU 2011-08 FASB ASC 350 Goodwill Impairment Testing

FASB ASU 2011-08 amends existing guidance in ASC 350, and was issued as a result of feedback the FASB received during October and November 2010 roundtable discussions with private company constituents; however, the final guidance equally is applicable in financial reporting for both public and private companies.