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SEC Comment Letters Reveal COVID-19 Impacts—and Much More

How to benefit from the great deal of useful information about fair value measurement issues in comment letters the Securities and Exchange Commission (SEC) sends after it reviews public companies’ financial statements and disclosures.

Free webinar reveals what’s new in goodwill

The amount of goodwill on corporate balance sheets is at the highest level since 2017—and it’s growing.

SEC comment letters uncover COVID-19 disclosures per PwC analysis

Valuable information can be gleaned about fair value measurement issues from comment letters the Securities and Exchange Commission (SEC) sends after it reviews public companies’ financial statements and disclosures.

Business Combinations and Fair Value for Financial Reporting

Are you confused by business combinations? Join William Kennedy for this engaging session covering GAAP fair value standards and their application in business combinations. Hear a discussion of the nuances of the GAAP fair value standard and history of how it was developed as part of the GAAP-IFRS convergence project. Also learn how the valuation approaches and methods used in fair value assessment differ from valuation approaches used in a fair market value appraisal.

BV News and Trends May 2021

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

BVU News and Trends April 2021

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

Global BVU News and Trends March 2021

Business valuation news from a global perspective.

Goodwill impairments fell 10% in 2019: D&P study

Total goodwill impairment declined to $71 billion in 2019, down 10% from $78.9 billion in 2018, according to the “2020 U.S. Goodwill Impairment Study” by Duff & Phelps.

FASB OKs goodwill triggering standard update for private firms

The Financial Accounting Standards Board has decided to give private companies and not for profits the option to assess at a later point a situation that might trigger a goodwill impairment.

Global BV News: European goodwill impairment up 18% in 2019

Total goodwill impairment recorded by European-listed companies in the STOXX® Europe 600 increased for a second consecutive year, rising 18%, to €36.4 billion (bn) in 2019, as fears of a slowdown in global growth persisted, according to the “2020 European Goodwill Impairment Study,” from Duff & Phelps.

Global BVU News and Trends September 2020

Business valuation news from a global perspective.

The SEC’s Not-So-Gentle Reminder: Show Your Work

A recent SEC comment letter to a company about its determination that no impairment of goodwill and intangible assets was needed, the agency sounded much like every math teacher we’ve all very likely encountered: Show your work!

BVU News and Trends August 2020

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

Global BVU News and Trends August 2020

Business valuation news from a global perspective.

Global BV News: D&P surveys impairments in the Asia-Pacific region

Close to a third of the companies surveyed in the Asia-Pacific (APAC) region anticipate taking a goodwill impairment, according to a survey report from Duff & Phelps.

Latest SEC comment letter trends in PwC analysis

Valuable information can be gleaned about fair value measurement issues from comment letters the SEC sends after it reviews public companies’ financial statements and disclosures.

Third IVSC goodwill paper looks to step up ‘headroom’ alternatives to amortisation

The IVSC have published ‘Opportunities for Enhancing the Goodwill Impairment Framework,’ the third and final paper in its series looking at the IASB proposal to revert to goodwill amortisation.

Global BV News: IVSC issues third and final paper on goodwill amortization vs. impairment

A new paper offers some suggestions for enhancing the goodwill impairment framework in order to improve the information the framework provides.

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.

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.

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