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AICPA Accounting and Valuation Guide [2016]

1
Introduction
3
Concepts and Application of Financial Accounting Standards Board Accounting Standards Codification 820
13
Accounting Considerations When Testing Goodwill for Impairment
35
Qualitative Assessment
57
Measuring Fair Value of a Reporting Unit
139
Appendix A: Disclosure of Goodwill and Goodwill Impairment Testing
145
Appendix B: Table of Responsibilities of Management and the External Valuation Specialist
147
Glossary
153
Index of Pronouncements and Other Technical Guidance
159
Subject Index
i
Front Matter
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