Latest Update on Proposal to Upend Goodwill Accounting

Business Valuation UpdateVol. 26 No. 4
April 2020
fair value for financial reporting
goodwill, fair value, fair value measurements, goodwill impairment, impairment testing, certified in entity and intangible valuations (CEIV)

Summary

Goodwill remains a very important valuation topic globally this year, and Business Valuation Update continues to cover the responses to initial efforts in the consideration of whether to upend the current goodwill impairment model and revert back to one of amortization of the world’s goodwill assets.