Deloitte's Roadmap: Goodwill and Intangible Assets

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

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Chapter 2 — Subsequent Accounting for Goodwill 2.1 Overall Accounting for Goodwill 2.2 Testing Goodwill for Impairment 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