000			00623nam a2200157 4500
999			_c16070 _d16070
008			210408b ||||| |||| 00| 0 eng d
022			_a0732-8435
082			_aDPer 657.05 C33 Sept-Dec 2011 v. 81 n. 9-12
100			_aCarpenter, Brian W. _942995
245			_aTesting goodwill for impairment: _ban optional consideration of qualitative factors/ _cBrian W. Carpenter and Douglas M. Boyle.
260			_aNew York: _bThe New York State Society of CPA, _c©2011.
300			_av81 n11, pages 36-39: _bcolor illustrations; _c28 cm.
650			_aFinance. _943069
700			_aBoyle, D. M. _eAuthor. _943070
942			_2ddc _cPER