Date:01.10.2017, 09:23 Required disclosures include information about the changes in the carrying amount of goodwill from period to period (in the aggregate and by reportable segment the carrying amount of intangible assets by major intangible asset class for those assets subject to amortization and for those not subject to amortization, and the estimated intangible asset amortization expense for the next five years. Impairment losses for goodwill and indefinite-lived intangible assets that arise due to the initial application of this Statement (resulting from a transitional impairment test) are to be reported as resulting from a change in accounting principle. SFAS 142 Goodwill Impairment Testing valuations for financial reporting under. If the appraised fair value of the reporting unit exceeds its carrying amount. The first step is a screen for potential impairment, and the second step measures the amount of impairment, if any. However, if certain criteria are met, the requirement to test goodwill for impairment annually can be satisfied without a remeasurement of the fair value of a reporting unit.
The insecurity is also related to the possibility of easy copying and invisible or untraceable and even nonrepairable interferences. The electronic transfer of data is also characterized by increasing anonymity and the need to protect the privacy.