February 23, 2023


Webinar


2 Total CPE Credits

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Auditing Impairment of Long-Lived Assets

Learning Objectives

After attending this presentation you will be able to...

  • 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

Major Topics

The major topics covered in this class include:

  • 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

CPE Credits Available

2
Total CPE
2
Accounting & Auditing

Things to Know About This Course

Course Level

  • Basic

Prerequisites

None

Advanced Preparation

None

Intended Audience

Accountants responsible for auditing potential impairment of long-lived assets

Provider

CPA Crossings

Register For This Event

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  • ASCPA Non-Member

    $ 129 129
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