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AICPA Construction and Real Estate Conference 2020


COR2005 - Impairment


Dec 7, 2020 2:00pm ‐ Dec 7, 2020 3:15pm

Description

During 2020, many organizations including the SEC and the FASB have been talking about the economic risks of the COVID-19 pandemic. Among the economic risks it is always noted that each business should pay special attention to impairment indicators and calculations. External auditors also appear to be interested in more comprehensive assessments. This session will put context around the following questions and prepare business leaders to broadly understand how extensive this issue can be:

  1. Aside from goodwill and intangibles, what assets should be considered for impairment?
  2. What asset impairment process is required for various kinds of contractor assets?
  3. How do I determine fair value, and what are the GAAP and theoretical requirements around valuation?
  4. How do I avoid pitfalls in the impairment process?

Speaker(s):

Category: Concurrent Session Online

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