Ride Along
1. Adoption of ASU 2014-02 allows a private company to amortize its existing and new goodwill on a straight-line basis over a maximum of 10 years. Further, ASU 2014-18 eliminates the need for identifying certain intangible assets acquired in a business combination and the value of such assets are attributed to goodwill. Non-compete agreements and customer-related assets are such intangibles that are not capable of being sold or licensed independently of other business assets.
Before deciding whether to adopt the private-company alternative in ASU 2014-02, Ride along must take into account
· That if Ride along goes public or is acquired by a public company, the company must discontinue the use of ASU 2014-02 and must retroactively restate its previously issued financial statements utilizing U.S. GAAP applicable to public companies. Hence, Ride Along would have to recognise need to reverse previously amortized goodwill, while recognizing intangibles previously subsumed into goodwill. This process of valuing customer-related and noncompetition assets is pricey and challenging because the value of these assets will be determined as on the original acquisition date of business combination.
· That such alternative tends to result in companies reporting lower profits and total asset balances due to goodwill amortization.
2. Post selection of ASU 2014-02, Ride Along subsequently become a public company or is subject to Public company reporting (as user of financial statements, including regulators, lenders or other creditors, require a private company to continue to apply traditional GAAP accounting standards), it is required to recast prior periods as if it hadn’t elected the alternative.
· Ride Along must retroactively restate its previously issued financial statements utilizing U.S. GAAP applicable to public companies. Hence, Ride Along would have to recognise intangibles previously subsumed into goodwill and remove amortization impact.
· Further it will have to test for goodwill impairment annually.
3. Upon selection of ASU 2014-02, an entity must further make a accounting policy election to test goodwill for impairment at either the entity level or the reporting unit level.
Goodwill should be tested for impairment when a triggering event occurs instead of performing annually. In such event, the entity has the option to first assess qualitative factors to determine whether the quantitative impairment test is necessary. If that qualitative assessment indicates that it is more likely than not (about 50%) that goodwill is impaired, the entity must perform the quantitative test to compare the entity’s fair value with its carrying amount. If the qualitative assessment indicates that it is not more likely than not that goodwill is impaired, further testing is unnecessary.
Impairment is measured as the difference between the carrying value of the entity or reporting unit and its fair value, assuming the carrying value is higher. This amount ...
Ride Along 1. Adoption of ASU 2014-02 allows a private company.docx
1. Ride Along
1. Adoption of ASU 2014-02 allows a private company to
amortize its existing and new goodwill on a straight-line basis
over a maximum of 10 years. Further, ASU 2014-18 eliminates
the need for identifying certain intangible assets acquired in a
business combination and the value of such assets are attributed
to goodwill. Non-compete agreements and customer-related
assets are such intangibles that are not capable of being sold or
licensed independently of other business assets.
Before deciding whether to adopt the private-company
alternative in ASU 2014-02, Ride along must take into account
· That if Ride along goes public or is acquired by a public
company, the company must discontinue the use of ASU 2014-
02 and must retroactively restate its previously issued financial
statements utilizing U.S. GAAP applicable to public companies.
Hence, Ride Along would have to recognise need to reverse
previously amortized goodwill, while recognizing intangibles
previously subsumed into goodwill. This process of valuing
customer-related and noncompetition assets is pricey and
challenging because the value of these assets will be determined
as on the original acquisition date of business combination.
· That such alternative tends to result in companies reporting
lower profits and total asset balances due to goodwill
amortization.
2. Post selection of ASU 2014-02, Ride Along subsequently
become a public company or is subject to Public company
reporting (as user of financial statements, including regulators,
lenders or other creditors, require a private company to continue
to apply traditional GAAP accounting standards), it is required
to recast prior periods as if it hadn’t elected the alternative.
· Ride Along must retroactively restate its previously issued
financial statements utilizing U.S. GAAP applicable to public
companies. Hence, Ride Along would have to recognise
2. intangibles previously subsumed into goodwill and remove
amortization impact.
· Further it will have to test for goodwill impairment annually.
3. Upon selection of ASU 2014-02, an entity must further make
a accounting policy election to test goodwill for impairment at
either the entity level or the reporting unit level.
Goodwill should be tested for impairment when a triggering
event occurs instead of performing annually. In such event, the
entity has the option to first assess qualitative factors to
determine whether the quantitative impairment test is necessary.
If that qualitative assessment indicates that it is more likely
than not (about 50%) that goodwill is impaired, the entity must
perform the quantitative test to compare the entity’s fair value
with its carrying amount. If the qualitative assessment indicates
that it is not more likely than not that goodwill is impaired,
further testing is unnecessary.
Impairment is measured as the difference between the carrying
value of the entity or reporting unit and its fair value, assuming
the carrying value is higher. This amount is then written off of
currently recorded goodwill. The disclosures required under this
alternative are similar to existing U.S. GAAP.
Goodwill
Impairment
Mini (Feb 2012)
8
0.9 (45% of 2 mn is impaired on departure of Mini)
Retail (June 2013)
10
At entity level, the impairment to be accounted for is 0.9 Mn
Bicycle
3. Tyre
Retail stores
Fair value
115.5
21
73.5
Carrying value
65
20
60
At the reporting unit levels i.e. bicycle/tyre and retail stores,
there is no impairment.
4. The goodwill of reporting units with zero or negative
carrying values will not be impaired, even when conditions
underlying the reporting unit indicate that goodwill is impaired.
Entities will, however, be required to disclose any reporting
units with zero or negative carrying amounts and the respective
amounts of goodwill allocated to those reporting units
Case study 2 Quality Waste Removal
Ans A
Yes
Management can apply a step zero analysis to both reporting
units as of Dec 31 2013,current year measurement date
Ans B
The fair value of an asset (or liability) is the amount at which
that asset (or liability) could be bought (or incurred) or sold (or
settled) in a current transaction between willing parties, that is,
other than in a forced or liquidation sale. Thus, the fair value of
a reporting unit refers to the amount at which the unit as a
whole could be bought or sold in a current transaction between
willing parties. Quoted market prices in active markets are the
best evidence of fair value and shall be used as the basis for the
measurement, if available. However, the market price of an
individual equity security (and thus the market capitalization of
a reporting unit with publicly traded equity securities) may not
4. be representative of the fair value of the reporting unit as a
whole. The quoted market price of an individual equity security,
therefore, need not be the sole measurement basis of the fair
value of a reporting unit.
If quoted market prices are not available, the estimate of fair
value shall be based on the best information available, including
prices for similar assets and liabilities and the results of using
other valuation techniques. A present value technique is often
the best available technique with which to estimate the fair
value of a group of net assets (such as a reporting unit). If a
present value technique is used to measure fair value, estimates
of future cash flows used in that technique shall be consistent
with the objective of measuring fair value. Those cash flow
estimates shall incorporate assumptions that marketplace
participants would use in their estimates of fair value. If that
information is not available without undue cost and effort, an
entity may use its own assumptions. Those cash flow estimates
shall be based on reasonable and supportable assumptions and
shall consider all available evidence. The weight given to the
evidence shall be commensurate with the extent to which the
evidence can be verified objectively. If a range is estimated for
the amounts or timing of possible cash flows, the likelihood of
possible outcomes shall be considered. Concepts Statement 7
discusses the essential elements of a present value measurement
provides examples of circumstances in which an entity’s cash
flows might differ from the market cash flows , and discusses
the use of present value techniques in measuring the fair value
of an asset or a liability
In estimating the fair value of a reporting unit, a valuation
technique based on multiples of earnings or revenue or a similar
performance measure may be used if that technique is consistent
with the objective of measuring fair value. Use of multiples of
earnings or revenue in determining the fair value of a reporting
unit may be appropriate, for example, when the fair value of an
entity that has comparable operations and economic
characteristics is observable and the relevant multiples of the
5. comparable entity are known. Conversely, use of multiples
would not be appropriate in situations in which the operations
or activities of an entity for which the multiples are known are
not of a comparable nature, scope, or size as the reporting unit
for which fair value is being estimated
Ans C
The newly acquired reporting unit will most likely have a very
low cushion; what affect would this have on the conclusions of
the qualitative assessment?
This will contradict the conclusions of the qualitative
assesement.
C
omprehensive written reports are the summation and
culmination of most
psychological and psycho- educational evaluations. These
reports sum-
marize the data from test administration, integrate relevant
qualitative
information, and directly address the posed concerns. Because
these documents
inform decision making and remain for years in academic, as
well as medical and
psychological records, they must be well written. When well
written, assessment
reports can enhance treatment, guide and inform instruction,
and provide critical
information to the referral source and others. The findings and
observations are
presented clearly so that they are understandable to parents,
teachers, clients, and
other professionals. In contrast, when poorly written,
6. assessment reports may be
incomprehensible to parents and teachers and the
recommendations impossible or
unrealistic to implement (Salend & Salend, 1985). Because the
results from a re-
port can affect decisions and influence decision making for
years beyond the initial
evaluation, the creation of assessment reports requires special
attention and care.
The purpose of this book is to review the essential elements and
structure
of well- written psychological and psycho- educational reports.
This book is de-
signed for novice report writers, students and interns in
training, and profes-
sionals who are required to read and understand reports
prepared by others. The
book is also intended for professionals in the field who desire to
improve their
skills in preparing and writing assessment reports. As Salend
and Salend (1985)
asked: “What if professionals were given a letter grade on the
educational assess-
ment reports they write? Would you get an ‘A’ or an ‘F’ or
merely an average ‘C?’
Yet we all recognize the importance of these reports which
contain data used to
formulate IEP goals and subsequent programming” (p. 277).
This text is designed to cover all aspects of preparing a written
report as well
as to provide illustrative samples of clear, informative reports.
This first chapter
provides an overview of the purposes of report writing as well
as a brief discus-
9. the reason for referral and background information (Chapter 3),
discussion of
appearance and behavioral observations (Chapter 4), test results
and interpreta-
tion (Chapter 5), summary and diagnostic impressions (Chapter
6), and recom-
mendations (Chapter 8). The seventh chapter discusses
personality assessment.
The ninth chapter presents special issues related to reports,
including feedback,
follow- up, and the use of computer- generated reports. The
tenth and final chap-
ter presents several sample case reports. An Appendix at the end
of the book
provides information about tests cited throughout the text.
Assessment reports are written for a variety of audiences (e.g.,
parents, teach-
ers, clients, physicians, attorneys) as well as to answer a variety
of referral concerns
(e.g., psychological, linguistic, behavioral, or academic).
Reports are also written
by a variety of professionals (e.g., school psychologists, clinical
psychologists,
neuropsychologists, diagnosticians, educational evaluators, and
speech and lan-
guage therapists). Although the roles of these professionals
differ, they all prepare
written assessment reports. Thus, the skills required to both
understand and write
clear, informative assessment reports are critical for a wide
range of professionals
in fields of psychology and education.
PURPOSES OF ASSESSMENT REPORTS
10. As we have noted, the general purposes of an assessment report
are varied. Own-
by (1997) suggested the following four desired outcomes:
1. Answering the referral questions as explicitly as possible
2. Providing the referral source with additional information
when it is
relevant
3. Creating a record of the assessment for future use
4. Recommending a specific course of action
Similarly, Sattler (2001) specified the following four purposes:
1. To provide accurate assessment- related information (e.g.,
developmen-
tal, medical, and educational history) as well as current
interpersonal
skills, intellectual and cognitive abilities, motor skills, and
personality
to the referral source and other concerned parties
2. To serve as a source of clinical hypotheses and appropriate
interventions
3. To provide meaningful baseline information for evaluating
progress
after interventions have been implemented or time has passed
4. To serve as a legal document
2 ESSENTIALS OF ASSESSMENT REPORT WRITING
Lichtenberger, E. O., Mather, N., & Kaufman, N. L. (2004).
Essentials of assessment report writing. Retrieved from
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Kaufman and Lichtenberger
(2002) outlined several principles
of intelligent testing. The report
writer’s main roles are to (1) gener-
ate hypotheses about the person be-
ing assessed, (2) support or refute
those hypotheses with qualitative
information and test data, and (3)
propose recommendations related
to the initial referral. Regardless of
the types of questions posed by the
referral source, as Ownby, Sattler, and Kaufman and
Lichtenberger suggest,
the central objectives of assessment reports are to answer
questions, describe
the individual and his or her situation, interpret and integrate
13. qualitative and
quantitative data, and then recommend appropriate treatment,
therapies, or
interventions (see Don’t Forget).
In a school setting, reports are the cornerstone for determining
appropriate
adjustments, supports, and accommodations; recommending
behavioral inter-
ventions and instructional strategies; and considering eligibility
and need for
services. These types of reports inform the decision- making
process by making a
direct connection between the obtained assessment results and
the most relevant
types of interventions.
Although the general purposes of written reports are similar
across specialty ar-
eas, some differences exist in the types of evaluation as well as
the recipients. The
focus in some evaluations is on the educational needs of an
individual, whereas in
others the focus is on behavioral or psychological concerns. For
example, speech
language therapists are most concerned with disorders in spoken
and written lan-
guage and a person’s general ability to communicate to others
using speech and
gestures. In some instances, a report is written for another
professional (e.g., a
neuropsychologist to a physician, a clinical psychologist to a
psychiatrist, a school
psychologist to a teacher, or a forensic psychologist to an
attorney; Figure 1.1). In
other instances, a report is prepared for the parents of a child in
14. school or directly
for the individual. Regardless of the recipient of the report,
always assume that
parents or the examinee will read it. Therefore, the language in
the report must
be readily understandable.
School psychologists, speech and language therapists,
diagnosticians, and edu-
cational evaluators most often assess children who are not
functioning well in
aspects of school due to cognitive, academic, developmental,
linguistic, or emo-
tional concerns. These assessments usually focus on
determining an individual’s
INTRODUCTION AND OVERVIEW 3
DON’T FORGET
Objectives of Psychologi-
cal Reports
• answer the referral questions
• describe the person
• organize the data
• recommend interventions
Lichtenberger, E. O., Mather, N., & Kaufman, N. L. (2004).
Essentials of assessment report writing. Retrieved from
http://ebookcentral.proquest.com
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strengths and weaknesses, as well as specific educational needs.
The results then
inform the development of an educational program as well as
the selection of
methodologies. Evaluations are also conducted to identify gifted
and talented
children who would benefit from enrichment and accelerated
curricula.
The roles of clinical psychologists and neuropsychologists are
diverse, as are
the reports they prepare. These professionals may work in
hospitals, university
counseling centers, community clinics, or private practices.
Clinical psychologists
commonly share their reports with psychiatrists, psychiatric
nurses, psychiatric
social workers, and other medical personnel. Most often they
are concerned with
the assessment and treatment of disorders in behavior, whereas
17. neuropsycholo-
gists are more concerned with neurological functioning and how
various abilities
relate to learning and behavior. Because evaluators work in
different settings and
write reports for various professionals and purposes, the formats
and language of
these reports will vary. In addition, reports will vary based upon
the types of tests
selected as well as the theoretical orientations of evaluators.
In this book, our primary focus is upon the use and
interpretation of psycho-
logical and educational tests in clinical and educational
settings. We present tests
and reports that illustrate samples from the domains of
neuropsychology, clinical
psychology, school psychology, and education. Although some
details in formats
4 ESSENTIALS OF ASSESSMENT REPORT WRITING
Figure 1.1 Assessment reports may be shared with many types
of people.
Psychiatrists
Social Workers
Teachers
Doctors
School Counselors
Parents
20. domains.
One significant commonality of all assessment reports relates to
content: The
writer must focus upon the individual and the problem being
assessed. The cen-
tral goal of all reports is improved outcomes for the person
being evaluated. An-
other common aspect of all assessment reports relates to writing
style: The author
must create the separate sections of the report but provide
integration so that the
report forms a cohesive whole. These two topics are discussed
next.
FOCUS ON THE PERSON AND THE PROBLEM
Regardless of the type of report written, the focus is upon the
person being evalu-
ated and the problem or problems of concern. Because testing
data are gathered
during an assessment, some evaluators spend too much time
writing about the
obtained test scores rather than about what these scores mean.
Novice report
writers often find it challenging to maintain focus on the
individual. Because the
sheer amount of data can be overwhelming, it seems easier to
describe the tests
and obtained scores than to interpret what these results imply or
mean (Figure
1.2). Unfortunately, when scores become the focal point of a
report, the person
being assessed seems to disappear in the array of numbers. Keep
in mind that
the referral source is not interested in the scores per se but in
21. what these scores
mean in regard to an individual’s intellectual or academic
functioning. Although
data are often discussed within a report, present the results in
such a way that the
reader does not lose sight of the individual. Explain how the
person responded to
specific tasks, rather than simply reporting and discussing a
profile of test scores
(Kaufman & Lichtenberger, 2002).
O’Neill (1995) noted that some reports provide little
interpretation beyond
the test scores, whereas others are based on a complex process
of problem solving.
She describes three diverse levels of clinical interpretation: (1)
the concrete level,
(2) the mechanical level, and (3) the individualized level.
Reports written at the
concrete level do not draw conclusions beyond scores. The
emphasis is placed on
describing the various obtained scores. Reports written at the
mechanical level
focus upon the differences among subtests and factor scores.
Conclusions are
drawn, but they are based only upon the differences among the
obtained scores.
Reports written at the individualized level draw conclusions
that are based upon
an integration of background information, behavior, and scores.
They are explan-
atory and include qualitative information. O’Neill explains that
these reports
look at the scores through the person rather than looking at the
person through
the scores. The most useful reports are written at the
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COHESION AND ORGANIZATION OF THE REPORT
A typical report includes the sections listed in Rapid Reference
1.1. Although
these sections are presented separately, to communicate
effectively you should
organize the assessment report so that it is integrated and forms
a cohesive whole.
24. Consider information in the background section when writing
the test behav-
iors section. Integrate both background information and test
behaviors with the
test results and interpretation. Base the diagnostic impressions
and recommenda-
tions on the referral question, background information, and
observations, as well
as the test results. This process of integration does not mean
that the specific sec-
tions of the report lose their unique identities, but rather that
one section relates
to another.
To help with integration and organization, one rule of thumb is
that findings
from an earlier section of the report may be integrated when
writing a later sec-
tion, but not vice versa. A second rule of thumb is to attempt to
answer the referral
questions, even if the answers are tentative or speculative. It is
preferable to write
6 ESSENTIALS OF ASSESSMENT REPORT WRITING
Figure 1.2 Even though the amount of data may seem
overwhelming, remember to
write about the person and what the scores mean rather than just
describing the tests
and scores.
Lichtenberger, E. O., Mather, N., & Kaufman, N. L. (2004).
Essentials of assessment report writing. Retrieved from
http://ebookcentral.proquest.com
Created from waldenu on 2019-11-09 05:36:23.
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that the results are inconclusive than to ignore the questions.
The reader will then
be assured that the concerns were not overlooked but presented
difficult chal-
lenges that are yet to be resolved. The accompanying Caution
reviews these rules
of thumb. The next section provides a brief discussion of how
the various sections
of a report relate to and build upon each other.
Reason for Referral
The reason for referral determines the focus of an evaluation
and provides the
rationale for the assessment. Write all other sections of the
report with the refer-
ral question or questions in mind. The reason for referral also
27. helps determine
the types of assessment tools that will be selected to complete
the evaluation. A
INTRODUCTION AND OVERVIEW 7
Components of Typical Reports
• title or heading
• identifying information
• reason for referral
• background information
• tests administered
Note. Some reports also contain an appendix that
includes any additional handouts or readings that the
evaluator wishes to share to help implement
the recommendations, such as an informational sheet on
pharmaceutical treatment of Attention-
Deficit/Hyperactivity Disorder (ADHD) or a specific
technique to use for spelling instruction.
Rapid Reference 1.1
• behavioral observations
• test results and interpretation
• summary and diagnostic impressions
• recommendations
• psychometric summary of scores
C A U T I O N
Rules of Thumb
Rule of Thumb Example
Do not integrate findings from a later Do not describe
test results in the
30. academic concerns
may involve specific standardized measures of intelligence and
achievement (e.g.,
a reading or math test) as well as informal classroom
assessments and a review of
recent homework papers.
Background Information
The background section serves the important function of placing
the assessment
results within a pertinent context that highlights personal
history. This history
is often summarized chronologically. This section may include
developmental
history, medical history, educational history, family
constellation, employment
history (if relevant), and the results of previous evaluations. In
many cases, an
evaluator can write this section before the evaluation is
conducted, basing it on
a careful review of available records and notes taken during
interviews. After the
evaluation, additional findings may be added based upon other
factual informa-
tion (such as hobbies, interests, attitudes toward school or
work) that are discov-
ered during the course of the evaluation. In general, describe
past history that
may be relevant to present situations (e.g., frequent school
absences, motorcycle
accident resulting in head injury). Do not include current test
behaviors or test
results in this section.
Behavioral Observations
31. The Behavioral Observations section covers pertinent
observations related to es-
tablishing rapport as well as behaviors during the assessment,
such as levels of
attention, motivation, persistence, and frustration. This section
is devoted pri-
marily to behaviors observed during the testing session. If the
individual was
observed in another setting (e.g., in a classroom, in the waiting
room, on the
playground, at home), then those observations may also be
included in this sec-
tion. When nontest behaviors are incorporated into this section,
state the specific
context of the observation (e.g., classroom), describe the
behaviors observed in
the real- life context (e.g., cooperative), and explain whether
these behaviors were
consistent with those observed during testing. You may also
compare behaviors
observed in past assessments to the ones observed in the present
assessment.
Consider the referral question and information from the
background section
when describing observed behaviors during testing. For
example, Ben, a fourth-
grade student, was referred to the school psychologist for poor
attention. Ben’s
8 ESSENTIALS OF ASSESSMENT REPORT WRITING
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limited attention was described as a notable and pervasive
problem. Similarly,
both Ben’s mother and teacher described him as inattentive.
When describing
test behaviors, note Ben’s level of inattentiveness with specific
examples observed
during the testing session (e.g., Ben continually had to be
redirected to tasks).
In general, review the concern (inattention) and determine if the
present behav-
iors are consistent or inconsistent with this concern. If
consistent, note specific
examples of inattention; if inconsistent, note the differences
between the behav-
iors reported and those that were actually observed. As another
34. illustration, if a
teacher describes a child as unmotivated (background) but the
child is seen as
motivated during the evaluation (test behavior), discuss the
differing perceptions.
When you encounter contradictory perceptions, generate
hypotheses that will be
supported or rejected later.
Whereas previously mentioned background information can be
discussed in
the behaviors section, do not bring test results or performance
on specific in-
dividual tests or subtests into the Behaviors section. These test
results will be
presented systematically and organized carefully in the Test
Results and Inter-
pretation section.
Test Results and Interpretation
In the Test Results and Interpretation section, some of Ben’s
test scores would
probably relate to level of attentiveness, such as performance on
tests requiring
listening, memory, or speed. For example, on timed tests, Ben
looked up fre-
quently and had to be prompted to keep working. Ben also had
trouble on tests
that required following lengthy oral directions and would often
request repeti-
tions. You would then want to integrate these findings with the
other observed
behaviors, such as the report by the school psychologist, which
noted that the
obtained low test scores seemed to reflect Ben’s inattention
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the recommendations upon the instructional methods that would
be most ap-
propriate given the child’s background, age, and prior
interventions, as well as
the severity of the problem. A written summary is optional. If a
summary is
written, highlight the most crucial background information,
behaviors, and test
results.
10 ESSENTIALS OF ASSESSMENT REPORT WRITING
TEST YOURSELF
1. The main purpose of an assessment report is to
(a) summarize the test data.
(b) convince the person that he or she needs
psychological or educational
services.
(c) answer the referral question.
(d) describe current behaviors.
2. Assessment reports are mainly used to communicate between
professionals within
the fields of psychology and education. True or False?
38. 3. Reports are most useful when they are written at the ______
level.
(a) concrete
(b) mechanical
(c) individualized
(d) abstract
4. The test scores are the most valuable pieces of information
gained from an assess-
ment and should therefore be the main focus of all reports. True
or False?
5. A well- written report will always include a summary of
findings at the end. True or
False?
6. A well- integrated and organized report will
(a) integrate findings presented early in the report (such
as behavioral ob-
servations) with later findings (such as test results), but not
vice versa.
(b) preview relevant findings from test results in an
earlier section of the
report (such as behavioral observations) when relevant.
(c) keep the various sections of the report distinct (i.e.,
background,
behavioral observations, test results) and never integrate
findings until
the summary section.
7. It is acceptable to write tentative or speculative answers to
