Using Q&As and examples, this guide explains in depth the impairment models for goodwill, indefinite-lived […]
Deloitte US GAAP Publications , US GAAP
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Impairments and Disposals of Long-Lived Assets and Discontinued Operations
This Roadmap provides Deloitte’s insights into the guidance in ASC 360-10 and ASC 205-20 on […]
EY US GAAP Publications , US GAAP
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Impairment or disposal of long-lived assets under US GAAP
EY FRD publication on the impairment or disposal of long-lived assets has been updated to […]
KPMG US GAAP Publications
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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 […]