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Impairment Top 10

01.13.2021 | Duration: 24:12

Important year-end reporting considerations for nonfinancial asset impairment.

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Podcast overview

Professionals from our Department of Professional Practice discuss the considerations that should be top-of-mind when determining if and how to test nonfinancial assets for impairment.

Applicability

  • All entities with nonfinancial assets

Relevant dates

  • Effective immediately

Podcast contents

  • 01:00聽-聽Background on impairment
  • 02:10聽-聽When to test
  • 04:45听-听骋辞辞诲飞颈濒濒
  • 15:20聽-聽Long-lived assets
  • 19:55听-听顿颈蝉肠濒辞蝉耻谤别蝉
  • 21:00听-听厂耻驳驳别蝉迟颈辞苍蝉
  • 21:35聽-聽FASB relief for private companies

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Resource
Webcast Replay Webcast Upcoming Listen Now From The Web

Coronavirus-related impairment of nonfinancial assets

Updated: FAQs on the impairment of goodwill and long-lived assets as a result of COVID-19.

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Handbook: Impairment of nonfinancial assets

Latest edition: 乐鱼（Leyu）体育官网 in-depth guide to impairment testing, covering the models in ASC 350-20, ASC 350-30 and ASC 360.

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Meet our team

Image of Karen Silverman
Karen Silverman
Partner, Audit, 乐鱼（Leyu）体育官网 LLP
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Image of Frederik Bort
Frederik Bort
Managing Director, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
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Image of Julie Santoro
Julie Santoro
Partner, Dept. of Professional Practice, 乐鱼（Leyu）体育官网
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Image of Karen Silverman
Karen Silverman
Partner, Audit, 乐鱼（Leyu）体育官网 LLP
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Image of Frederik Bort
Frederik Bort
Managing Director, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
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Image of Julie Santoro
Julie Santoro
Partner, Dept. of Professional Practice, 乐鱼（Leyu）体育官网
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