Chapter 2 — Subsequent Accounting for Goodwill (After Adoption of ASU 2017-04)

Copying or printing Roadmaps is currently disabled. If you are a DART subscriber, please log in to enable these features. Deloitte clients who are not DART subscribers may request printed copies of Roadmaps from their engagement teams.

View all / combine content

Chapter 2 — Subsequent Accounting for Goodwill (After Adoption of ASU 2017-04)2.1 Overall Accounting for Goodwill 2.2 Recognition and Measurement of an Impairment Loss 2.3 Qualitative Assessment (Step 0)2.4 Quantitative Assessment (Step 1)2.5 When to Test Goodwill for Impairment 2.6 Identification of Reporting Units 2.7 Assigning Assets and Liabilities to a Reporting Unit 2.8 Assigning Goodwill to Reporting Units 2.9 Reorganization of Reporting Structure 2.10 Goodwill Impairment Testing by a Subsidiary 2.11 Disposal of All or a Portion of a Reporting Unit 2.12 Equity Method Goodwill