Purchase Course

Impairment of Nonfinancial Assets   

1.5

Total CPE
Tuition
$80.00
Approximate Length
01:30:00
Course Number
20-WB-106-WC
1.5

Total CPE
Tuition
$80.00
Approximate Length
01:30:00
Course Number
20-WB-106-WC

Course Details

In this course, KPMG professionals discuss which impairment models apply to which assets, the order of impairment testing, the different units of account in testing assets for impairment, the different measurement and recognition models, and the related presentation and disclosure requirements.

By the end of this course, participants should be able to:

  • recall how to test for and record impairment for indefinite-lived intangibles, long-lived assets, and goodwill.

Keywords: Impairment, Goodwill, Long-Lived Assets, Indefinite-Lived Intangible Assets, Disclosure, ASC 350-20, ASC 350-30, ASC 360-10, ASC 360, ASC 350, ASC 280, ASC 805, ASC 820, Accounting

Other Details

Special Notice/Instruction: CPE credits will be awarded upon successful completion of the content and passing the exam with a grade of 70 or higher. In accordance with NASBA requirements, you must complete and pass the exam within one year of your enrollment in the program.

NASBA Delivery Type: Self-Study

Advance Preparation: There is no advance preparation for this course.

This course is mobile-compatible.


Level of Knowledge: Basic
Field of Study: Accounting - 1.5
Delivery Method: Web Based Self Study

In this course, KPMG professionals discuss which impairment models apply to which assets, the order of impairment testing, the different units of account in testing assets for impairment, the different measurement and recognition models, and the related presentation and disclosure requirements.

By the end of this course, participants should be able to:

  • recall how to test for and record impairment for indefinite-lived intangibles, long-lived assets, and goodwill.

Keywords: Impairment, Goodwill, Long-Lived Assets, Indefinite-Lived Intangible Assets, Disclosure, ASC 350-20, ASC 350-30, ASC 360-10, ASC 360, ASC 350, ASC 280, ASC 805, ASC 820, Accounting

Special Notice/Instruction: CPE credits will be awarded upon successful completion of the content and passing the exam with a grade of 70 or higher. In accordance with NASBA requirements, you must complete and pass the exam within one year of your enrollment in the program.

NASBA Delivery Type: Self-Study

Advance Preparation: There is no advance preparation for this course.

This course is mobile-compatible.


Level of Knowledge: Basic
Field of Study: Accounting - 1.5
Delivery Method: Web Based Self Study
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