24SX-0014: Auditing Impairment of Long-Lived Assets (Self-Study)
Valid for one year from purchase date
Self-study - On-Demand
2 CPE (2 technical)
If the organization paying
for the purchase is exempt from sales tax, call us at 952-831-2707 to complete your purchase.
Add to cart
Long-lived assets may be either finite or indefinite-lived, tangible or intangible in nature. The carrying value of these long-lived assets should be evaluated at each measurement date to determine whether there is an impairment loss necessary due to declines in an asset's fair value. This course describes the tips and techniques for determining whether an impairment loss risk exists, and how to calculate, record, and disclose any such loss.
Major subjects
-
Indicators of impairment
-
Steps to recoverability testing for long-lived assets held and used
-
Grouping assets held and used
-
Allocating impairment loss and disclosures
-
Testing indefinite-lived intangibles for impairment, including goodwill
-
Valuation techniques for determining a reporting unit's fair value
Learning objective(s)
-
Describe typical assets subject to impairment, including finite and indefinite-lived assets
-
Discuss indicators of impairment and recoverability testing for both tangible and intangible long-lived assets
-
Explain goodwill accounting and auditing risks
Who should take this program?
Accountants responsible for auditing potential impairment of long-lived assets
Fees
Our records indicate
you are a
nonmember.
If you register, you will be charged
$58.00
(Standard Nonmember Fee).
Members: Please
log in
to receive member fee.
|
Standard Member Fee |
$58.00
|
 Standard Nonmember Fee |
$58.00
|
