Impairment of nonfinancial assets under US GAAP 2021 KPMG Handbook
KPMG in-depth guide to impairment testing, covering the models in ASC 350-20, ASC 350-30 and ASC 360. Using Q&As and examples, this guide explains in depth the impairment models for goodwill, indefinite-lived intangible assets and long-lived assets. This latest edition includes the FASB’s relief on the goodwill impairment testing date for private companies and not-for-profits….
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