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.
IP Literature Watch: August 2025
We are pleased to present the latest edition of CRA’s IP Literature Watch. This issue contains pieces on antitrust & IP, licensing, litigation, innovation, law...