1-Hour Program

See Credit Details Below

Overview

CPE credit (NASBA QAS Self-Study) is available by completing and passing the program’s CPE Review & Exam. 

Upon the successful completion of this program, the participant will be able to: 

·         Recognize current issues in impairment testing and the order in which impairment tests should be performed. 

·         Recall the steps in impairment testing for plant assets and finite lived intangible assets. 

·         Describe the steps in impairment testing for indefinite lived intangible assets and goodwill.  

Course Overview: 

This program will focus on: 

·         The order in which impairment tests should be performed. 

·         The steps in the impairment testing processes for: 

o   Plant assets. 

o   Intangible assets. 

o   Goodwill. 

·         Impairment testing considerations in the current Coronavirus environment. 

CPE Program Level:  Overview  

Intended Audience:  CPAs, accountants, attorneys and other allied professionals who regularly deal with SEC reporting and disclosure requirements, and related accounting issues, including in-house counsel, outside attorneys, chief financial officers (CFOs), controllers and their staff, internal auditors, and partners of public accounting firms and their staff.  

Prerequisites:  A general knowledge of SEC reporting and disclosure requirements, and other related accounting issues, including the various impairment tests required by U.S. GAAP.   

Advanced Preparation:  None 

Instructional Method:  QAS Self-Study 

Updated:  April 2020 

Credit Information:  1 CPE credit is available upon completion of this program’s 3 content-review questions and a minimum passing score of 70% on the 5-question final exam.  

Credit Details

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