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Latest Update on Proposal to Upend Goodwill Accounting

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.

Goodwill Amortization Controversy and CEIV Highlight Fair Value in 2020

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.

BVU News and Trends March 2020

A monthly roundup of key developments of interest to business valuation experts.

Best Practices – Thought Leadership in Valuation, Damages, and Transfer Price Analysis

March 2020 Hardcover

Robert F. Reilly, Robert P. Schweihs

Best Practicesincludes more than 1,200 pages of thought leadership on a wide range of topics, including the valuation of private company securities and intangible assets, valuation for property tax purposes, valuation for ESOPs, fair value measurement for financial accounting purposes, transfer price analysis, and economic damages measurement. Learn more >>

Two valuable free video resources available for BVWire—UK readers

Michael Badham, executive director of the International Institute for Business Valuation (iiBV) alerted BVWire—UK that their panel discussion on valuing financial instruments has become their single most popular program, reaching 10,000 views last week.

BVU News and Trends February 2020

A monthly roundup of key developments of interest to business valuation experts.

Global BVU News and Trends February 2020

Regulators, Standard-Setters, VPOsIASB eyes plan to reintroduce goodwill amortizationAs the FASB is doing in the U.S., the International Accounting Standards Board is also exploring whether to reintroduce goodwill amortization. The IASB plans to release a Discussion Paper in early 2020 (February, we hear) for a 180-day comment period to weigh stakeholder interest in amending IFRS 3, Business Combinations, and IAS 36, Impairment of Assets.In conjunction with a recent meeting of the trustees ...

CFAI argues listed companies cannot afford proposed ‘wasting asset’ treatment of goodwill

BVWire—UK continues to cover the response to early-stage efforts to amortize the world’s goodwill assets.

CFAI issues strong comments regarding goodwill amortization proposal

The CFA Institute (CFAI) recently submitted its lengthy comment letter (41 pages) on the FASB’s Invitation to Comment (ITC) on how to account for certain identifiable intangible assets acquired in a business combination.

Global BV News: Video of panel on whether goodwill is a wasting asset

Accounting rule makers across the globe are mulling the idea of upending the current goodwill impairment model and reverting back to one of amortization.

Fair Value Measurements in 2020

CEIV. MPF. IVS. In the world of Fair Value Measurement it can be hard to keep your acronyms straight let alone keep your pulse on the latest developments. Expert Mark Zyla leads the demystifying session to help the rest of us to stay current on the issues. Bring questions and start 2020 off right with a kick off session from the man who literally wrote the book on Fair Value Measurements.

Paper examines goodwill impairment as a leading indicator

As accounting rule makers ponder the idea of upending the current goodwill impairment model and reverting back to one of amortization, a series of papers is exploring this topic.

BVU News and Trends December 2019

A monthly roundup of key developments of interest to business valuation experts.

Goodwill impairments up a whopping 125% in 2018: D&P study

Total goodwill impairment soared to $78.9 billion in 2018, up 125% over the prior year, according to the “2019 U.S. Goodwill Impairment Study” by Duff & Phelps.

Valuers stress concerns about goodwill impairment vs. amortization

The last issue of BVWire covered the morning session of the full-day roundtable discussion at FASB headquarters on the standard-setter’s Invitation to Comment (ITC) on moving from the current impairment model for goodwill to one of amortization or a hybrid approach.

Global BVU News and Trends November 2019

Business valuation news from a global perspective.

FASB absorbs feedback on goodwill impairment vs. amortization

A mix of stakeholders participated in a full-day roundtable discussion at FASB headquarters in Norwalk, Conn., on November 15.

Global BV News: IASB also eyes reintroduction of goodwill amortization

As the FASB is doing in the U.S., the International Accounting Standards Board is also exploring whether to reintroduce goodwill amortization.

BVWire will attend November 15 FASB roundtable on goodwill amortization vs. impairment

The FASB will conduct a public roundtable discussion on November 15 in Norwalk, Conn., on its Invitation to Comment (ITC) on moving from the current impairment model for goodwill to amortization.

BVU News and Trends October 2019

A monthly roundup of key developments of interest to business valuation experts.

Diverse feedback to FASB regarding goodwill amortization vs. impairment

The FASB received almost 100 comment letters on its Invitation to Comment (ITC) on how to account for certain identifiable intangible assets acquired in a business combination.

Deadline looms to share your views on goodwill amortization vs. impairment

Comments are due soon—October 7—on the FASB’s Invitation to Comment (ITC) on how to account for certain identifiable intangible assets acquired in a business combination.

Goodwill should not be a ‘wasting asset’

Goodwill has resurfaced as a valuation topic globally this year, so much so that the IVSC’s first article on the subject, ‘Is Goodwill a Wasting Asset?’ has been downloaded thousands of times already.

Possible Change to Goodwill Model Generates Buzz at ASA Fair Value Conference

Unless there’s strong opposition, it appears likely that the FASB will ease the rules that currently require public companies to test annually for goodwill impairment, a process that has become so complex that the costs may be outweighing the benefits.

Global BV News: IVSC examines goodwill impairment vs. amortization

What are the potential consequences of a change from the current impairment model to goodwill amortization?

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