Instructions: Due Tuesday 07/13 This week’s case is going to analyze the recording of goodwill and the annual calculation of goodwill

Instructions: Due Tuesday 07/13

This week’s case is going to analyze the recording of goodwill and the annual calculation of goodwill impairment.  Respond to the following questions:

· Define goodwill. Explain how it is computed in a business combination and reflected in the financial statements under U.S. GAAP;

· Explain how goodwill is computed and reflected in the financial statements under IFRS

· Define goodwill impairment. Explain why and how this is computed.

· The body of Word paper should be 2-3 pages (excluding cover page, abstract or references) but not more than 4 pages.

· This research paper requires a minimum of 
two scholarly references: academic journals, professional journals, and/or appropriate authoritative references such as FASB Codification System, COSO, COBIT, Audit Standards, etc.

· Be sure to provide specific examples throughout your paper to back up your statements

· All research papers are submitted in APA format for sources and citations.

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