Epstein File EFTA01382484: Perform (DS10)

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💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01382484: Perform (DS10)

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Document containing accounting guidance regarding impairment testing procedures for reporting units, specifically describing a two-step process for assessing fair value against book value. The excerpt discusses qualitative factor assessment in step one and fair value calculation requirements in step two, with no specific names, dates, or financial amounts related to Epstein disclosed in the provided text.

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perform

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Excerpt 1

Companies are allowed **perform** the first step of the two-step impairment process by assessing qualitative factors to determine whether events or circumstances

Excerpt 2

If the Company concludes that the fair value of a reporting unit is less than book value, the Company must **perform** step two, in which it calculates the