1-1 of 1
Keywords: ASC 350-20
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
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...