Interim impairment reviews: What are the
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Frank R. Urbancic
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Article
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2002
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John Wiley and Sons
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English
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## Abstract Goodwill purchased in business combinations must now be reviewed for impairment, rather than amortized. The author takes a critical look at a controversial issue: the timing and frequency for recognizing an impairment loss. What are the implications on strategic planning for M&As? __ยฉ 2