Self-Study Course Details
Course Description

Goodwill is an intangible asset representing the difference between the price paid by the acquirer for a business and the amount that cannot be assigned to any individually-identified assets and liabilities acquired in the transaction. The accounting for goodwill can range from simple to very complex. In this course, Jennifer Louis, CPA will describe some of the most common issues related to the initial measurement and subsequent accounting for goodwill and acquisition-related expenses in a business combination.  She will also walk through key considerations for evaluating whether goodwill is subsequently impaired.

Learning Objectives
  • Identify important factors when initially performing the goodwill calculations in accordance with U.S. GAAP.
  • Explore key considerations related to the subsequent measurement and reporting for goodwill and acquisition-related costs, including impairment considerations.
Prerequisites
  • None
Advanced Preparation

None

Author Details
  • Jennifer Louis
    Jennifer Louis

    Jennifer has over 20 years experience in designing and instructing high-quality training programs in a wide variety of technical and “soft skills” topics needed for professional and organization success.  In 2003 she founded Emergent Solutions Group, which is dedicated to meeting organization’s professional training needs on a project or part-time basis.  Jennifer serves a wide variety of clients, including public accounting firms, private industry corporations, and public sector agencies.

NASBA Sponsor
  • National Registry of CPE Sponsors for the QAS self-study delivery method
    Encoursa is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBAregistry.org.

$15.00

CPE
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    Self-Study: CPE certificates will be accessible through your dashboard immediately after passing the qualified assessment.

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