Calculating impairment loss. If the Recovery test fails but fair market value exceeds book value, is there still a loss? : r/Accounting
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The New Guidance for Goodwill Impairment - The CPA Journal
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10.3 Impairment – Intermediate Financial Accounting 1
𝐖𝐡𝐚𝐭 𝐈𝐬 𝐀𝐧 𝐀𝐬𝐬𝐞𝐭 𝐈𝐦𝐩𝐚𝐢𝐫𝐦𝐞𝐧𝐭? 𝐀𝐧𝐝 𝐇𝐨𝐰 𝐓𝐨 𝐂𝐚𝐥𝐜𝐮𝐥𝐚𝐭𝐞 𝐈𝐭? - Accounting Drive
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The New Guidance for Goodwill Impairment - The CPA Journal
5.2 Impairment of long-lived assets to be held and used
