Duff & Phelps Managing Director and former SEC Accounting Fellow, Jouky Chang, discusses trends in goodwill impairment and what companies need to know when conducting their testing on the Financial Management Network.
In this video segment, he addresses such topics as:
- Effects of decreasing asset values on a company’s goodwill
- FASB’s efforts to revise accounting standards for impairment testing
- Impact of Step Zero on qualitative assessment
- Factors to consider in applying a discount rate and control premium in the impairment test
- Observations from the Duff & Phelps Goodwill Impairment Study
- Importance of goodwill impairment information to investors.
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