A scenario where the student assumes the role of the controller for AKS, a consumer electronics company, and must make a judgment to determine possible goodwill impairment using a qualitative assessment over a multi-year period.
Part II: Students should be broken into groups to either assume the role of the assistant controller or audit manager. Each role will: Review the partially completed application of the professional judgment framework (define the issue and gather the facts) to make the judgment regarding the qualitative assessment to determine goodwill impairment performed by the controller for year 2. Complete the remaining application of the professional judgment framework (perform the analysis and make the judgment) to make the judgment regarding the qualitative assessment to determine goodwill impairment.
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