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Goodwill (October 2023)

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This Roadmap provides Deloitte’s insights into and interpretations of the guidance in ASC 350-20 on the subsequent accounting for goodwill after its initial recognition. This publication reflects guidance issued through October 31, 2023, and it is assumed that an entity has adopted ASU 2017-04, which simplifies the accounting for goodwill impairments by eliminating the requirement for entities to calculate the implied fair value of goodwill whenever the carrying amount of a reporting unit exceeds its fair value (i.e., step 2). Since the amendments made by ASU 2017-04 are now effective for all entities, this publication does not address the application of step 2.
Also available is On the Radar, a high-level summary of emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap.
Be sure to check out other titles in Deloitte’s Roadmap series, our comprehensive, easy-to-understand collection of accounting guides on selected topics of broad interest to the financial reporting community.