This course provides information on when an entity should recognize an impairment loss and how to measure the amount of that loss, as well as determining when it's appropriate to reverse an impairment loss.
- Identify when an asset should be tested for impairment
- Determine how to test an asset for impairment, including the impairment of goodwill and shared corporate assets
- Record impairment losses
- Identify possible reversals of previously booked impairment losses
Note: Accessible immediately after completing the purchase process on www.cpa2biz.com