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AICPA Accounting and Valuation Guide [2016]
- 1
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Introduction
- 3
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Concepts and Application of Financial Accounting Standards Board Accounting Standards Codification 820
- 13
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Accounting Considerations When Testing Goodwill for Impairment
- 35
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Qualitative Assessment
- 57
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Measuring Fair Value of a Reporting Unit
- 139
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Appendix A: Disclosure of Goodwill and Goodwill Impairment Testing
- 145
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Appendix B: Table of Responsibilities of Management and the External Valuation Specialist
- 147
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Glossary
- 153
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Index of Pronouncements and Other Technical Guidance
- 159
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Subject Index
- i
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Front Matter