CPE Central´s
Goodwill Impairment Testing - 2 Credit Hour Course
This course provides an overview of goodwill impairment testing. The accounting and reporting requirements related to goodwill are prescribed by the Financial Accounting Standards Board (FASB) in ASC Topic 350-20.
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Learning Path Overview
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Course Text
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Exam Text
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10 Question Online Exam
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Progress Report
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Transcript
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Certificate
Course Description
This course provides an overview of goodwill impairment testing. The accounting and reporting requirements related to goodwill are prescribed by the Financial Accounting Standards Board (FASB) in ASC Topic 350-20. This course focuses on topics such as the initial recognition of goodwill and subsequent measurement requirements including the accounting alternative allowed for certain eligible entities. This course also addresses the disclosure requirements for goodwill and is current through the issuance of ASU 2019-06.
2025-26 Edition
Level: Basic
Prerequisite: None
2025-26 Edition
Level: Basic
Prerequisite: None
Course Instructions
Study the course text which may be downloaded and printed, and take the optional Review Questions for each chapter.
Then take the Final Exam. A Final Exam consists of 5 questions per credit hour with unlimited attempts. Final exams are divided into 25 question parts for of ease taking and re-taking longer exams. Each part is graded separately and may be re-taken separately. All parts must be passed with a minimum score of 70% to complete a course.
Upon successful completion, the participant will automatically receive a Certificate of Completion. The certificate may be downloaded and printed.
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