CRA’s Intellectual Propety Practice performed an ASC 350 and ASC 360 impairment analysis for a contract manufacturer. The analysis included recoverability testing and an impairment measurement calculation under ASC 360. The ASC 350 goodwill impairment analysis included both a comparison of the reporting units carrying value with its fair value as well as a hypothetical purchase price allocation to determine the goodwill impairment loss.
CRA consultants recognized among leading IP professionals in the 2025 IAM Strategy 300
Daniel McGavock, Robert Goldman, and Dr. Richard Razgaitis were recognized as leading IP strategists by Intellectual Asset Management (IAM) in the latest...