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February 01, 2022, 1:30 p.m. - 3:30 p.m., CPE: 2 Auditing 

Long-lived assets may be either finite or indefinite-lived, tangible or intangible in nature. The carrying value of these long-lived assets should be evaluated at each measurement date to determine whether there is an impairment loss necessary due to declines in an asset's fair value. This course describes the tips and techniques for determining whether an impairment loss risk exists, and how to calculate, record, and disclose any such loss. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event. 

Who should attend: Accountants responsible for auditing potential impairment of long-lived assets.

Learning Objectives: After attending this presentation you will be able to...

-Describe typical assets subject to impairment, including finite and indefinite-lived assets

-Discuss indicators of impairment and recoverability testing for both tangible and intangible long-lived assets

-Explain goodwill accounting and auditing risks


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