Impairment testing is designed to give bankers and other stakeholders an early warning sign that the value of a company’s goodwill, brand or other indefinite-lived intangible asset has decreased. Here’s guidance on which intangible assets are subject to impairment, how it’s measured and how the accounting rules about impairment testing are evolving.
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Topics: Commercial Banking, Commercial Lenders, Impairment Testing, Uncategorized