ASC 350/360 – Impairment or Disposal of Long-Lived Assets (Goodwill, Intangibles, PP&E)
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Lack of Market for Intangibles
Lack of Data related to similar deals
Determinable Vs. Undeterminable Useful Life
Complex areas such as Pharma, IT, and FinTech
Estimating Associated Cash Flows
Estimating Excess Earnings