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FASB ASU No. 2017-04, Intangibles— Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment Why was this ASU issued?

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Subsequent to the Private Company Council project to simplify accounting for goodwill, FASB began a project to determine if some of the elements of this initiative could be carried over to not-for-profit entities and public companies. This update is a result of the first phase of this project and simplifies how an entity is required to test goodwill for impairment by eliminating step 2 from the impairment test.

Annual Accounting and Auditing Workshop

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