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Construction and Real Estate Conference 2019

COR1954 - Long-Lived Asset Impairment Under ASC Topic 360

Dec 6, 2019 3:15pm ‐ Dec 6, 2019 4:05pm

Standard: $49.00


Impairment of Long-Lived Assets including Right-of-Use Assets of Leassees (as defined under ASC Topic 842)

Learning Objectives:
  • Understand the order of operations for impairment testing and identify the triggering event
  • Determine the asset group and calculate carrying amount
  • Identify the primary asset and understand service potential
  • Understand terminal (disposal) value and allocate impairment loss among the assets within the asset group


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