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AICPA Forensic & Valuation Services Conference 2013

Qualitative Impairment Analysis for Indefinite Lived Intangible Assets and Goodwill


Nov 12, 2013 7:00am ‐ Nov 12, 2013 8:00am


Description

The qualitative option for impairment testing codifies a significant shift in the FASB’s approach to accounting for
goodwill and indefinite-lived intangibles. The rules of the game are changing, with implications for both clients and
fair value specialists. Are you ready? In this session, attendees will learn:
• How companies are using the “step zero” option to make impairment testing more efficient
• How fair value specialists can assist clients with “step zero” analyses
• How to meet auditor expectations for “step zero” analyses

Speaker(s):

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