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.
Trade Secret Litigation Watch: August 2025
In this Insights, CRA’s Intellectual Property Practice consultants take a closer look at trade secret case filings and developments from the first half of...