The American Institute of CPAs’ Financial Reporting Executive Committee and the AICPA’s Impairment Task Force plan to release the final version of a new AICPA Accounting and Valuation Guide, "Testing Goodwill for Impairment." on Friday. 

The new guide provides nonauthoritative guidance and illustrations for preparers, auditors, valuation specialists and others regarding the accounting, valuation and disclosures related to goodwill impairment testing.

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