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Deleted — 350-20-35 (Q&A 01) Issues Associated With Applying Step 2 of the Goodwill Impairment Test — 350-20-35 (Q&A 02) Examples Illustrating the Two-Step Goodwill Impairment Test — 350-20-35 (Q&A 03) Deleted — 350-20-35 (Q&A 04) Fair Value Measurements — 350-20-35 (Q&A 05) Determining Fair Value — 350-20-35 (Q&A 06) Renumbered — 350-20-35 (Q&A 07) Impact of a Control Premium on Measuring the Fair Value of a Reporting Unit — 350-20-35 (Q&A 08) Impact of an Entity’s Market Capitalization on Its Goodwill Impairment Testing Analysis — 350-20-35 (Q&A 09) Change in Date of the Annual Goodwill Impairment Test: SEC Staff Views on Preferability Letter Requirements — 350-20-35 (Q&A 10) Deleted — 350-20-35 (Q&A 11) Assessing the Impact of a Decline in the Quoted Market Price of an Entity’s Equity Securities — 350-20-35 (Q&A 12) Timing of Goodwill Impairment Test — 350-20-35 (Q&A 13) Measurement of Goodwill Impairment Loss — 350-20-35 (Q&A 14) Identification of a Long-Lived Asset With a Fair Value Less Than Its Carrying Amount — 350-20-35 (Q&A 15) Identification of Reporting Units — 350-20-35 (Q&A 16) Comparison of Conclusions Reached Under ASC 280 and ASC 350 in Identifying Operating Segments and Reporting Units, Respectively — 350-20-35 (Q&A 17) Assigning Assets and Liabilities to Reporting Units — 350-20-35 (Q&A 18) Assigning Assets and Liabilities When an Entity Has Only One Reporting Unit — 350-20-35 (Q&A 19) Assigning Accumulated Foreign Currency Translation Adjustments to a Reporting Unit — 350-20-35 (Q&A 20) Assigning Goodwill to Reporting Units — 350-20-35 (Q&A 21) Deleted — 350-20-35 (Q&A 22) Goodwill Impairment Testing by a Subsidiary — 350-20-35 (Q&A 23) Renumbered — 350-20-35 (Q&A 24) Renumbered — 350-20-35 (Q&A 25) Renumbered — 350-20-35 (Q&A 26) Renumbered — 350-20-35 (Q&A 27) Deleted — 350-20-35 (Q&A 28) Deleted — 350-20-35 (Q&A 29) Performing Step 1 of the Goodwill Impairment Test When a Reporting Unit Is Less Than Wholly Owned — 350-20-35 (Q&A 30) Performing Step 2 of the Goodwill Impairment Test When a Reporting Unit Is Less Than Wholly Owned — 350-20-35 (Q&A 31) Deleted — 350-20-35 (Q&A 32) Consideration of Assembled Workforce in the Performance of Step 2 of the Goodwill Impairment Test — 350-20-35 (Q&A 33) Determining Fair Value When an Entity Has Only One Reporting Unit — 350-20-35 (Q&A 34) Changing the Method of Determining the Fair Value of a Reporting Unit — 350-20-35 (Q&A 35) Equity Method Investments as Reporting Units — 350-20-35 (Q&A 36) Previously Acquired Defensive Intangible Assets — 350-20-35 (Q&A 37) Calculating Fair Value in Step 1 of the Goodwill Impairment Test: Equity Value Versus Enterprise Value — 350-20-35 (Q&A 38) Deleted — 350-20-35 (Q&A 39)Deleted — 350-20-35 (Q&A 40)
Deleted — 350-20-35 (Q&A 01) Issues Associated With Applying Step 2 of the Goodwill Impairment Test — 350-20-35 (Q&A 02) Examples Illustrating the Two-Step Goodwill Impairment Test — 350-20-35 (Q&A 03) Deleted — 350-20-35 (Q&A 04) Fair Value Measurements — 350-20-35 (Q&A 05) Determining Fair Value — 350-20-35 (Q&A 06) Renumbered — 350-20-35 (Q&A 07) Impact of a Control Premium on Measuring the Fair Value of a Reporting Unit — 350-20-35 (Q&A 08) Impact of an Entity’s Market Capitalization on Its Goodwill Impairment Testing Analysis — 350-20-35 (Q&A 09) Change in Date of the Annual Goodwill Impairment Test: SEC Staff Views on Preferability Letter Requirements — 350-20-35 (Q&A 10) Deleted — 350-20-35 (Q&A 11) Assessing the Impact of a Decline in the Quoted Market Price of an Entity’s Equity Securities — 350-20-35 (Q&A 12) Timing of Goodwill Impairment Test — 350-20-35 (Q&A 13) Measurement of Goodwill Impairment Loss — 350-20-35 (Q&A 14) Identification of a Long-Lived Asset With a Fair Value Less Than Its Carrying Amount — 350-20-35 (Q&A 15) Identification of Reporting Units — 350-20-35 (Q&A 16) Comparison of Conclusions Reached Under ASC 280 and ASC 350 in Identifying Operating Segments and Reporting Units, Respectively — 350-20-35 (Q&A 17) Assigning Assets and Liabilities to Reporting Units — 350-20-35 (Q&A 18) Assigning Assets and Liabilities When an Entity Has Only One Reporting Unit — 350-20-35 (Q&A 19) Assigning Accumulated Foreign Currency Translation Adjustments to a Reporting Unit — 350-20-35 (Q&A 20) Assigning Goodwill to Reporting Units — 350-20-35 (Q&A 21) Deleted — 350-20-35 (Q&A 22) Goodwill Impairment Testing by a Subsidiary — 350-20-35 (Q&A 23) Renumbered — 350-20-35 (Q&A 24) Renumbered — 350-20-35 (Q&A 25) Renumbered — 350-20-35 (Q&A 26) Renumbered — 350-20-35 (Q&A 27) Deleted — 350-20-35 (Q&A 28) Deleted — 350-20-35 (Q&A 29) Performing Step 1 of the Goodwill Impairment Test When a Reporting Unit Is Less Than Wholly Owned — 350-20-35 (Q&A 30) Performing Step 2 of the Goodwill Impairment Test When a Reporting Unit Is Less Than Wholly Owned — 350-20-35 (Q&A 31) Deleted — 350-20-35 (Q&A 32) Consideration of Assembled Workforce in the Performance of Step 2 of the Goodwill Impairment Test — 350-20-35 (Q&A 33) Determining Fair Value When an Entity Has Only One Reporting Unit — 350-20-35 (Q&A 34) Changing the Method of Determining the Fair Value of a Reporting Unit — 350-20-35 (Q&A 35) Equity Method Investments as Reporting Units — 350-20-35 (Q&A 36) Previously Acquired Defensive Intangible Assets — 350-20-35 (Q&A 37) Calculating Fair Value in Step 1 of the Goodwill Impairment Test: Equity Value Versus Enterprise Value — 350-20-35 (Q&A 38) Deleted — 350-20-35 (Q&A 39)Deleted — 350-20-35 (Q&A 40)