The AICPA Accounting and Valuation Guide Testing Goodwill for Impairment provides nonauthoritative guidance and illustrations for valuation specialists,
preparers of financial statements, and independent auditors regarding
goodwill impairment testing. Access and comment on the working draft

Source: http://feedproxy.google.com/~r/AICPA_FinancialReportingCenter/~3/9M9euHurTL4/WorkingDraftofAICPAGuideTestingGoodwillforImpairment.aspx
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