أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
►Identification of Impairment Indicators- External/ Internal►Market Capitalization as a special impairment indicator►Testing for impairment at the end of each interim reporting period.►Allocating or reallocating goodwill to cash generating units►Valuation Issues► Goodwill Impairment Disclosures.