ASU 2014-02 is effective for annual periods beginning after December 15, 2014, and

interim periods within annual periods beginning after December 15, 2015.

ASU 2017-04 is effective for annual periods or any interim goodwill impairment tests in

fiscal years beginning after December 15, 2021; early adoption is permitted as of

January 1, 2017, for annual and any interim goodwill impairment tests

occurring on or after January 1, 2017. What should Ride Along consider before deciding whether to adopt the private-company alternative in ASU 2014-02