{"id":1709,"date":"2020-04-02T10:20:52","date_gmt":"2020-04-02T14:20:52","guid":{"rendered":"https:\/\/seci.wpenginepowered.com\/?p=1709"},"modified":"2020-04-02T10:20:52","modified_gmt":"2020-04-02T14:20:52","slug":"covid-19-and-impairment-a-one-hour-briefing-on-april-3","status":"publish","type":"post","link":"https:\/\/seciblog.pli.edu\/index.php\/covid-19-and-impairment-a-one-hour-briefing-on-april-3\/","title":{"rendered":"COVID-19 and Impairment &#8211; A One-Hour Briefing on April 3"},"content":{"rendered":"<p>Coming to grips with how the uncertainty and disruption created by COVID-19 affects impairment testing will be a crucial part of this quarter-end.\u00a0 To help SEC reporting professionals through this process, the SEC Institute Division of PLI will present a <strong>complimentary<\/strong> <a href=\"https:\/\/www.pli.edu\/programs\/Impairment-Testing-Considerations-for-Quarter-One-in-the-2020-Coronavirus-Environment?t=live\">One-Hour Briefing &#8211; Impairment Testing Considerations for Quarter One in the 2020 Coronavirus Environment<\/a>, on April 3, 2020 at 3 PM EDT.<\/p>\n<p>Leading the discussion will be SEC Institute workshop leaders Bob Laux and George Wilson.\u00a0 In this briefing you will:<\/p>\n<ul>\n<li>Recall and review the steps in the impairment testing processes for:\n<ul>\n<li>Plant assets<\/li>\n<li>Intangible assets<\/li>\n<li>Goodwill<\/li>\n<\/ul>\n<\/li>\n<li>Understand the order in which to perform impairment tests<\/li>\n<li>List impairment testing considerations in the current environment for each category of the impairment test<\/li>\n<\/ul>\n<p>The program will include <strong>several examples of common challenges<\/strong> and problems in performing impairment tests as well as a number of <strong>example SEC comments<\/strong>.\u00a0 You can <a href=\"https:\/\/www.pli.edu\/programs\/Impairment-Testing-Considerations-for-Quarter-One-in-the-2020-Coronavirus-Environment?t=live\">register for the program here.<\/a><\/p>\n<p>You can find <a href=\"https:\/\/www.pli.edu\/coronavirus\">all of PLI\u2019s COVID-19 related programs here<\/a>.\u00a0 New programs are added on a regular basis and are archived so that you can view them later at your convenience.\u00a0 All programs are provided without charge.<\/p>\n<p>As always, your thoughts and comments are welcome.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Coming to grips with how the uncertainty and disruption created by COVID-19 affects impairment testing will be a crucial part of this quarter-end.\u00a0 To help SEC reporting professionals through this process, the SEC Institute Division of PLI will present a complimentary One-Hour Briefing &#8211; Impairment Testing Considerations for Quarter One in the 2020 Coronavirus Environment, &hellip; <a href=\"https:\/\/seciblog.pli.edu\/index.php\/covid-19-and-impairment-a-one-hour-briefing-on-april-3\/\" class=\"more-link\">Continue reading <span class=\"screen-reader-text\">COVID-19 and Impairment &#8211; A One-Hour Briefing on April 3<\/span> <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false},"categories":[242],"tags":[],"coauthors":[154],"class_list":["post-1709","post","type-post","status-publish","format-standard","hentry","category-reporting"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"post_mailing_queue_ids":[],"_links":{"self":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts\/1709","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/comments?post=1709"}],"version-history":[{"count":0,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts\/1709\/revisions"}],"wp:attachment":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/media?parent=1709"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/categories?post=1709"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/tags?post=1709"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/coauthors?post=1709"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}