Simulated Live: 

Impairment: Reminders and Hot Topics

with GAAP Dynamics and Intelligize


Recent global events coupled with the SEC’s growing focus surrounding reporting on impaired assets has created new financial reporting challenges with respect to impairment. Get a refresher on the proper accounting for impairment under U.S. GAAP and learn how others are disclosing such issues in their financial statements, in this 1-hour webinar co-sponsored with Intelligize. It’s a must for those working on or with SEC registrants.

In this webinar we'll cover:

  • Recent global events causing a renewed focus on impairment
  • Impairment models set out in ASC 350 and 360
  • Required ordering of impairment tests
  • ASU 2017-04 Simplifying the Test for Goodwill Impairment
  • Example financial statement and non-GAAP disclosures
  • Comment letters and SEC focus areas related to impairment

Although we cant issue CPE credits for watching the recording, you'll still get all the information, and it's free!




Learning Objectives

By the end of this course, you should be able to:

  • Identify the proper impairment model for long-lived assets, intangible assets, and goodwill under U.S. GAAP
  • Recall comment letter and SEC focus areas related to impairment
  • Understand how to use Intelligize to research and review impairment-related disclosures within SEC filings
*CPE credits will not be awarded for watching the recording.