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 named top patent professionals in the 2025 IAM Patent 1000 rankings
Fourteen CRA consultants were recognized as leading economic, financial, and licensing expert witnesses by Intellectual Asset Management (IAM). The IAM Patent...