Please be advised that BiblioCommons will not be available for a two hour period between 2 AM and 6 AM PST on Sunday, November 19th, 2017. We are conducting regular maintenance during this period, thank you for your patience.
Sidestepping The Goodwill ''Two Step'': What It Means For You
Course Overview The extended drop in asset values continues to focus the attention of practically every company on valuation issues, especially the evaluation of goodwill for impairment. Duff and Phelps' Jouky Chang assesses what financial executives must know about fair value and whether "step-zero" will make the valuation process easier for companies this year. Learning Objectives: Upon successful completion of this segment, you should be able to: describe how new guidance changes the testing of goodwill for impairment; distinguish between "qualitative" and "quantitative" assessments of impairment; identify what is signaled by a default to a Level 2 or Level 3 measurement; explain how a company can avoid the "cheap stock" issue during an IPO.