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Keywords: ASC 350-20
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Journal Articles
Journal:
Accounting and the Public Interest
Accounting and the Public Interest (2018) 18 (1): 1–28.
Published: 01 December 2018
... flows ( Hayn and Hughes 2006 ). Second, ASC 350-20 ( FASB 2001 ) requires the goodwill impairment test if there is a decline in the fair value of a reporting unit. Thus, goodwill is regarded as an asset that is highly sensitive to a decline in firm value ( Filip, Jeanjean, and Paugam 2015 ). Third...
