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?
PwC explains FASB proposal to upend goodwill model
Should annual goodwill impairment tests be done away with for public companies?
BVU News and Trends September 2019
A monthly roundup of key developments of interest to business valuation experts.
BVU News and Trends July 2019
A monthly roundup of key developments of interest to business valuation experts.
FASB revisits goodwill impairment testing
The issue of annual impairment testing versus amortization of goodwill is being revisited with the Financial Accounting Standards Board (FASB) issuance of an Invitation to Comment (ITC) on how to account for certain identifiable intangible assets acquired in a business combination.
Latest SEC comment letter trends in PwC analysis
When the SEC reviews financial statements and disclosures of public firms, it may send a comment letter to the company if it has questions or sees problems.
Hayler proposes pretax ‘shorthand’ for some financial reporting valuations
Richard Hayler (Deloitte), fellow of the ICAEW, offers a ‘formula for finite life project cashflows’ that modifies earlier models to achieve ‘a more realistic assumption set.’
Brand valuation consultancy joins the IVSC
Brand Finance became the first brand valuation consultancy to join the International Valuation Standards Council (IVSC).
VRC Mixes Valuation Work With Giving Back to the Profession
Senior members of Valuation Research Corp. (VRC) give an update on the firm’s work in M&A advisory, transactions, portfolio valuations, and more, but they also talked about the role the firm plays in the development of the valuation profession itself.
European goodwill impairment down 35% in 2017
Total goodwill impairment recorded by European-listed companies in the STOXX® Europe 600 dropped 35%, to €18.5 billion, in 2017, according to the ‘2018 European Goodwill Impairment Study,’ from Duff & Phelps.
University of Bath professors document problems with goodwill in purchase price allocations
Researchers from University of Bath, working in conjunction with a team at the University of Hong Kong, find that investors underreact to high goodwill-to-sales ratios.
BVU News and Trends March 2019
A monthly roundup of key developments of interest to business valuation experts.
BVU News and Trends February 2019
A monthly roundup of key developments of interest to business valuation experts.
PwC examines SEC comment letters
You can learn a lot from the large amount of back-and-forth communications between the SEC and companies over fair value measurement issues.
Goodwill impairments up 23% in 2017
Total goodwill impairment rose to $35.1 billion in 2017, up 23% over the prior year, according to the “2018 U.S. Goodwill Impairment Study” by Duff & Phelps.
Verizon’s $4.6 billion impairment
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