let assume that you have been hired as an accounting consultant to a medium size company that is engaged in the manufacture of car tires. The accountant of the company is not sure about the subsequent measurement of below financial items and request your assistance. 1. Ending Inventory ( assume company does not use LIFO or Retail inventory method) 2. Goodwill impairment testing 3. Investment in debt securities.

Research the about topic in the FASB Codification database and prepare a memo with an introduction, paragraph summarizing each topic indicating the navigation to the topic in the database ( topic-subtopic, section and paragraph) ,and a conclusion. Include a reference page with applicable FASB Codification references for each topic.