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iRubric: CVS 2018 Impairment Case rubric

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CVS 2018 Impairment Case Microsoft 2015 Impairment Case Rubric Code: HXCCW47 By tschaefe Ready to use Public Rubric Subject: Accounting Type: Assignment Grade Levels: Graduate

CVS GW Impairment Case Descriptions
	Not so good 0 pts	Good 1 pts	Very Good 2 pts
Segment ID and revenue model	Not so good The impaired unit and /or its revenue model are incorrectly identified.	Good The impaired unit and /or its revenue model are correctly identified but descriptions are missing or very limited. Reasons may be simply "cut and pasted" from published sources.	Very Good The impaired unit and /or its revenue model are correctly identified. The revenue model is sufficiently described in student's own words to enable reader to understand the business purpose of the unit.
Underlying reasons for impairment	Not so good Underlying reasons for impairment are missing and/or incorrectly identified.	Good Underlying reasons for the impairment are identified with no or little elaboration. Reasons may be simply "cut and pasted" from published sources.	Very Good Underlying reasons for the impairment loss recognition are identified and discussed in student's own words to enhance understanding.
Financial statement effects	Not so good Financial statement effects are incorrectly identified for either income statement or cash flow statement or both.	Good Financial statement effects are correctly identified for both the income statement and cash flow statement.	Very Good Financial statement effects are correctly identified for both the income statement and cash flow statement. Brief discussion (in student's own words) describes the logic underlying the recognition on the financial statements.
Impairment steps	Not so good Impairment testing steps and/or loss measurement are incorrectly described.	Good Impairment testing steps and loss measurement are correctly described. Descriptions may be simply "cut and pasted" from published sources.	Very Good Impairment testing steps and loss measurement are correctly described and briefly discussed in the student's own words.
ASU discussion	Not so good Minimal discussion of goodwill impairment ASU with little to no evaluation. Discussion primarily using quotes rather than own words.	Good Major points of changes to GW impairment model accurately described. Evaluation discussion but absent relevant criteria.	Very Good Major points of changes to GW impairment model accurately described. Evaluation uses relevant criteria. Discussions in student's own words.