1-Hour Program

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The unprecedented disruption businesses face from the impact of COVID-19 on their operations, finances and on the overall economy raise the possibility of impairment of plant assets, intangible assets, goodwill and financial assets.  Join our SEC Institute workshop leaders Robert Laux and George M. Wilson as they provide a detailed review of the impairment testing process for each class of affected assets, the order of impairment testing and specific concerns in the current environment.

In this Briefing, participants will:

  • Recall and list the steps in the impairment testing processes for:
  • Plant assets
  • Intangible assets
  • Goodwill
  • Financial assets
  • Understand the order in which to perform impairment tests
  • List impairment testing considerations in the current environment for each category of impairment test


Program Level:  Update

Intended Audience:   Accountants and attorneys who deal with SEC reporting and disclosure and related accounting issues, including CFOs, controllers and their staff, internal auditors, partners of public accounting firms and their staff, in-house counsel and outside attorneys

Prerequisites:  None 

Advanced Preparation:  None



Credit Details

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