Accounting and valuation guide testing goodwill for impairment
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Accounting and valuation guide testing goodwill for impairment
ACCOUNTING & VALUATION GUIDETesting Goodwill for ImpairmentAICPAjhttps://khothuvien.cori!Copyright © 2013 byAmerican institute of Certified Public Acc Accounting and valuation guide testing goodwill for impairmentcountants, Inc.New York. NY 10036-8775All rights reserved. For information about the procedure for requesting permission to make copies of any part of this work, please e-mail copyright@aicpa.otg with your request. Otherwise, requests should lx written and mailed to the Permissions Department, AICPA Accounting and valuation guide testing goodwill for impairment, 220 Leigh Fann Road, Durham, NC 27707-8110.12 3 4 5 6 7 8 9 0 AAP 19 8 7 6 5 4 3IIIPrefaceAbout This AICPA Accounting and Valuation GuideThis AICPAAccounting and valuation guide testing goodwill for impairment
Accounting and Valuation Guide has been developed by the A1CPA Impairment Task Force (task force) and AICPA staff. This guide provides guidance and ilACCOUNTING & VALUATION GUIDETesting Goodwill for ImpairmentAICPAjhttps://khothuvien.cori!Copyright © 2013 byAmerican institute of Certified Public Acc Accounting and valuation guide testing goodwill for impairmentes related to goodwill impairment testing.2 The valuation guidance in this guide is focused on measuring fair value of a reporting unit for financial reporting purposes.The financial accounting and reporting guidance contained in this guide has been reviewed and approved by the affirmative vote of a Accounting and valuation guide testing goodwill for impairmentt least two-thirds of the members of the Financial Reporting Executive Committee (Fin REC), which is the designated senior committee of the AICPA authAccounting and valuation guide testing goodwill for impairment
orized to speak for the AICPA in the areas of financial accounting and reporting. Conforming changes made to the financial accounting and reporting guACCOUNTING & VALUATION GUIDETesting Goodwill for ImpairmentAICPAjhttps://khothuvien.cori!Copyright © 2013 byAmerican institute of Certified Public Acc Accounting and valuation guide testing goodwill for impairmentuidance in this guide exceeding that of conforming changes will be approved by the affirmative vote of at least two-thirds of the members of FinREC.This guide•identifies certain requirements set forth in the Financial Accounting Standards Board (FASB) Accounting Standards Codification* (ASC).•descri Accounting and valuation guide testing goodwill for impairmentbes FinREC's understanding of prevalent or sole practice concerning certain issues. In addition, this guide may indicate that FinREC expresses a prefeAccounting and valuation guide testing goodwill for impairment
rence for the prevalent or sole practice, or it may indicate that FinREC expresses a preference for another1Although this guide uses the terin valuatiACCOUNTING & VALUATION GUIDETesting Goodwill for ImpairmentAICPAjhttps://khothuvien.cori!Copyright © 2013 byAmerican institute of Certified Public Acc Accounting and valuation guide testing goodwill for impairmentt (A1CPA, Professional Standards, vs sec. 100), which is a part of A1CPA Professional Standards, defines a member who performs valuation services as a valuation analyst. The term valuation specialist, as used in this guide, is synonymous to the term valuation analyst, as used in AICPA Professional S Accounting and valuation guide testing goodwill for impairmenttandards.When referring to the valuation specialist in this guide, it is commonly presumed that the valuation specialist is an external party, but ifAccounting and valuation guide testing goodwill for impairment
individuals within the entity possess the abilities, skills, and experience to perform valuations, they can also serve in the capacity of a valuation ACCOUNTING & VALUATION GUIDETesting Goodwill for ImpairmentAICPAjhttps://khothuvien.cori!Copyright © 2013 byAmerican institute of Certified Public Acc Accounting and valuation guide testing goodwill for impairments that address private company stakeholder concerns raised about the relevance and complexity of certain aspects of U.S. generally accepted accounting principles (GAAP).One of the proposals. Proposed Accounting Standards Update Intangibles Goodwill and Other (Topic 350): Accounting for Goodwill (a p Accounting and valuation guide testing goodwill for impairmentroposal of the. Private Company Conned), which is derived from PCC Issue No. 13-01B. Accounting for Goodwill Subsequent to a Business Combination, wouAccounting and valuation guide testing goodwill for impairment
ld permit amortization of goodwill and a simplified goodwill impairment model. This would enable private companies that elect the accounting alternatiACCOUNTING & VALUATION GUIDETesting Goodwill for ImpairmentAICPAjhttps://khothuvien.cori!Copyright © 2013 byAmerican institute of Certified Public Acc Accounting and valuation guide testing goodwill for impairmented 10 years. Goodwill would be tested for impairment only when a triggering event occurs that would indicate that lhe fair value of an entity may be below its carrying amount. Moreover, goodwill would be tested for impairment at the entity-wide level as compared to the current requirement to test at Accounting and valuation guide testing goodwill for impairment the reporting unit level.Please refer to the FASB website for the latest information regarding the status of this project: www.fasb.org/cs/ContentSerAccounting and valuation guide testing goodwill for impairment
ver?c=Page&pagename=FASB%2FPage%2FSectionPage& cid=1351027243076.ivpractice that is not the prevalent or sole practice; alternatively, FinREC may exprACCOUNTING & VALUATION GUIDETesting Goodwill for ImpairmentAICPAjhttps://khothuvien.cori!Copyright © 2013 byAmerican institute of Certified Public Acc Accounting and valuation guide testing goodwill for impairment’s views on them.•provides guidance that has been supported by FinREC on the accounting, report ing, or disclosure treatment of transactions or events that are not set forth in FASB ASC.Accounting guidance for nongovernmental entities included in this AICPA Accounting and Valuation Guide is a source Accounting and valuation guide testing goodwill for impairment of nonauthoritative accounting guidance. FASB ASC is the authoritative source of U.S. accounting and reporting standards for nongovernmental entitiesAccounting and valuation guide testing goodwill for impairment
, in addition to guidance issued by the Securities and Exchange Commission. AICPA members should be prepared to justify departures from U.S. generallyACCOUNTING & VALUATION GUIDETesting Goodwill for ImpairmentAICPAjhttps://khothuvien.cori!Copyright © 2013 byAmerican institute of Certified Public Acc Accounting and valuation guide testing goodwill for impairmentICPA members who perform engagements to estimate value that culminate in the expression of a conclusion of value or a calculated value are subject to the requirements of AICPA Statement on Standards for Valuation Services.This guide does not include auditing guidance;3 however, auditors may use it t Accounting and valuation guide testing goodwill for impairmento obtain an understanding of the accounting requirements and the valuation process applicable to goodwill impairment testing.RecognitionImpairment TasAccounting and valuation guide testing goodwill for impairment
k Force (2009-2013)(members when. this edition was completed)(past members who contributed to this edition)Greg s. Franceschi, Co-ChairMichael J. MorrACCOUNTING & VALUATION GUIDETesting Goodwill for ImpairmentAICPAjhttps://khothuvien.cori!Copyright © 2013 byAmerican institute of Certified Public AccACCOUNTING & VALUATION GUIDETesting Goodwill for ImpairmentAICPAjhttps://khothuvien.cori!Copyright © 2013 byAmerican institute of Certified Public AccGọi ngay
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