The following column is written by Andrew D. Galbraith, CFA, MBA, director with HealthCare Appraisers. Accounting Standard Codification 350 – Intangibles, Goodwill and Other Indefinite Lived Assets ...
Global and domestic financial markets are continuing to experience volatility related to the spread of the coronavirus (COVID-19) pandemic worldwide. As businesses assess the impact of COVID-19 on ...
ASU 2012-02 states that indefinite-lived intangible assets “shall be tested for impairment annually and more frequently if events or changes in circumstances indicate that it is more likely than not ...
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