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VALUATION FOR IMPAIRMENT TESTING: THE FINANCE AND ACCOUNTING PROFESSIONAL'S GUIDE TO VALUING REPORTING UNITS FOR COMPLIANCE WITH WAS 142 By Travis W. Harms, CPA Andrew K Gibbs, CPA, and Matthew R. Crow, CFA, ASA, with contributions by Z. Christopher Mercer, CFA, ASA, and Owen T Johnson, CPA/ABV, ASA, CRA Peabody Publishing: $69. 00; Paperback, 125 pp.; ISBN, 0970069839 During the 1990s bull market, many companies recorded substantial goodwill resulting from acquisitions financed by the acquirer's own stock. When the bubble burst, such stock prices came falling down. But even though the value of the acquired goodwill has declined, the recorded value on the balance sheet can remain inflated …