Total Credits: 1 including 1 Accounting - Technical
Curriculum: Accounting and Auditing; Management Services
Level: Basic
Designed For: CPAs in business and industry and public practice
Objectives: To describe and explain FASB's definition of goodwill and the alternatives available to assign acquired goodwill to different "units of accounting" within an organization
Key Topics: Unit of accounting; pushdown accounting; subsidiary acquisitions; tax implications; goodwill impairment; and disposal of unit of accounting
Prerequisites: None
Advanced Preparation: None
CPE Article: Goodwill and Unit of Accounting (1.2 MB) | 5 Pages | Available after Purchase |