Deloitte's Roadmap: Goodwill and Intangible Assets

Chapter 3 — Goodwill Accounting Alternatives for Private Companies and NFPs

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Chapter 3 — Goodwill Accounting Alternatives for Private Companies and NFPs 3.1 Overview of the Goodwill Accounting Alternatives 3.2 Scope of the Goodwill Accounting Alternatives 3.3 Goodwill Amortization Alternative 3.4 Recognition and Measurement of an Impairment Loss 3.5 Qualitative Assessment 3.6 Quantitative Assessment 3.7 Equity Method Investments 3.8 Disposal of a Portion of an Entity (or a Reporting Unit)3.9 Goodwill Triggering Event Alternative