... setting to the higher expectations common in graduate accounting programs and the workplace. This hypothetical case provides an interesting scenario on goodwill impairment to facilitate the development of students' understanding of accounting theory and its connection to professional research skills...

... of difficulty can be adjusted for use within undergraduate and graduate courses by varying the amount of information provided to students. This case is suitable for intermediate financial accounting, accounting theory, and financial statement analysis courses. We thank Liona Lai, Taslima Nasreen...