Impairment Testing with Confidence: Goodwill and Long-Lived Assets

5 CPE Credit Hours

After completing this course, participants will be able to:

Identify triggers and scope the unit of account correctly.

Apply qualitative screens without creating review risk.

Apply DCF and market approaches with defensible assumptions and sensitivity logic.

Write clear disclosures and align narratives with board/audit committee materials.

QAS Self-Study

Prerequisites: None

Advance preparation: None

Field of Study: Accounting – Technical

5 CPE credits

Published Date: 04/02/2026

Expiration/Review Date:04/02/2027

Participants must successfully complete the qualified assessment with a minimum of 70% accuracy within one year of course enrollment to obtain a certificate of completion and earn 5 CPE credits.