作者: Casey J. McNellis , Ronald F. Premuroso , Robert E. Houmes
DOI: 10.2308/IACE-50949
关键词: Research skills 、 Accounting information system 、 Positive accounting 、 Financial accounting 、 Business 、 Accounting Standards Codification 、 Goodwill 、 Actuarial science 、 Generally Accepted Accounting Principles (United States) 、 Class (computer programming) 、 Accounting
摘要: … first step of the two-step goodwill impairment test outlined in the … perform the first step of the two-step goodwill impairment test. … the appropriate amount of goodwill to be reported on the …