CATEGORY: Interactive Self-Study eBook

2026 Goodwill Impairment – An Essential Guide

Course Access: Lifetime
Course Overview

This course provides an overview of goodwill impairment testing.  This course focuses on topics such as the initial recognition of goodwill and subsequent measurement requirements including the accounting alternative allowed for certain eligible entities.  This course also addresses the disclosure requirements for goodwill.

Learning Objectives
Upon completion of this course, you will be able to:
•    Identify the recognition requirements related to goodwill
•    Recognize overall characteristics of goodwill impairment testing
•    Differentiate between the qualitative and quantitative test of goodwill impairment
•    Identify key characteristics of the accounting alternative for goodwill
•    Recognize the key disclosure requirements for goodwill and goodwill impairment losses

To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate. 

A course evaluation form is provided for your feedback, upon course completion. Participants have 1 year from the date of purchase/enrollment to complete this course 

Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/

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