An analyst should consider any goodwill write-downs as a non-recurring operating expense.
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Q4: Changes in accounting estimates affect only the
Q5: Companies that have property, plant, and equipment
Q6: Impairment of long-term plant assets is determined
Q7: Depreciation is the recognition of the change
Q8: Asset write-downs have two potential challenges. One
Q10: R&D expense is treated as an operating
Q11: Under IFRS, research and development costs can
Q12: Internally generated intangible assets are not capitalized,
Q13: Franchise rights are considered to be an
Q14: U.S. GAAP requires recognition of the impairment
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