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AICPA Forensic & Valuation Services Conference 2013 - Virtual

Qualitative Impairment Analysis for Indefinite Lived Intangible Assets and Goodwill

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


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


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