Subject: GAAP Alternatives in Accounting for Goodwill
From: "Michael Tobin, Clear Law Institute" <[email-masked]>
To: Wright Andrew <[email-masked]>
Date: Fri, 13 May 2016 07:47:53 -0700

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**GAAP Alternatives in Accounting for Goodwill**
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May 26
1 pm - 2:15 pm ET
Presenter: Mark Zyla, CPA/ABV, CFA, ASA, Managing Director of Acuitas, Inc.
Credits: CPE
Viewing Options: Live and/or recording for 6 months on your computer, tablet, or smartphone

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**Course Description**
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In this webinar, you'll learn about new developments in accounting for
goodwill in financial reporting. You'll learn about private company
alternative accounting, the fair value quality initiative, testing
goodwill for impairment and other audit concerns. Upon completion of
this course, you will be able to:
Explain the history of fair value measurements in financial reporting
List accounting standards in accounting for goodwill, including:
ASC 820 fair value measurement
ASC 805 business combinations
ASC 350 goodwill and other intangible assets
ASU 2011-08 "Step Zero"
Recognize the relationship between ASC 350 and ASC 360 plant, property
and equipment
Identify issues in accounting for goodwill, including:
Impairment tests
Goodwill as a residual value
Assigning to reporting unit
Triggering events
Identify Private Company Council ("PCC") issues, including:
The development of private company council
Big GAP/little GAAP
Private company accounting alternatives
Whether private companies should elect the alternatives
Utilize guidance on fair value, including:
Security and Exchange Commission guidance
Market participant acquisition premiums
PCAOB guidance for auditing fair value
PCAOB audit deficiencies related to testing goodwill for impairment
Issues in auditing fair value
Differentiate between accounting for goodwill under GAAP and IFRS

**About The Presenter**
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Mark L. Zyla CPA/ABV, CFA, ASA, is Managing Director of Acuitas, Inc.,
an Atlanta, Georgia based valuation and litigation consultancy firm, and
leader of the firm's valuation practice. Mr. Zyla frequently writes and
presents on valuation issues. He is the author of Fair Value
Measurement: Practical Guidance and Implementation and the co-author of
several portfolios on fair value topics published by BNA Bloomberg. Mr.
Zyla earned a BBA in Finance from the University of Texas at Austin and
an MBA from Georgia State University.

**All-Access Membership**
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Access courses on your computer, tablet, or smartphone

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