Goodwill Amortization Controversy and CEIV Highlight Fair Value in 2020

Business Valuation UpdateVol. 26 No. 3
March 2020

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fair value for financial reporting
goodwill, fair value, fair value measurements, goodwill impairment, impairment testing, certified in entity and intangible valuations (CEIV)

Summary

Mark Zyla (Zyla Valuation Advisors) gives some highlights of what’s on the front burner for fair value in 2020, including issues surrounding the FASB’s invitation to comment on the impairment of goodwill, an important update to the Certified in Entity and Intangibles Valuation (CEIV) credential, the increasing globalization of the profession, and upcoming guidance.