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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

What’s in a (brand) name?

Will the PCC’s goodwill alternative affect valuation analysts?

AICPA BV conference buzz

Help us with a survey about goodwill impairment

How much disclosure is required for fairness opinions

New chapter in FinRec's qualitative testing for goodwill impairment working draft

Majority of companies will ‘go it alone’ on goodwill impairment

AICPA revised IPR&D Aid will expand valuation techniques for acquired R&D

FASB announces effective date for goodwill impairment update

Brad Pursel responds to FASB’s new exposure draft relating to goodwill impairment testing

Zyla's step-by-step approach to goodwill impairment testing under FASB ASC 350

Companies in Distress: Valuing the Impaired and Currently Unprofitable

As benchmarks, indicators, and pundits show that the end of recent economic woes are in sight, the fall-out and clean up of recent trouble continue across the economy. Nowhere is this more true than in the arena of business valuation, where the volume impaired and distressed business appraisals continue to escalate. Though the valuation of an unprofitable business is a challenge in its own right, it's only exacerbated by the recent economic environment.

Valuation Issues in the Coming Wave of Goodwill and Asset Impairments

Widespread stock price declines and recessionary conditions will significantly affect corporate valuation and financial reporting of goodwill and long-term assets. The S&P 500 index, which represents a broad cross-section of the economy, declined by about ...

Lost Profits or Market Value? Best Approach to Measure Goodwill Impairment

Court decides whether lost profits or market value is the most accurate measure of damages in this goodwill impairment case.

Bessemer Trust Company, N.A., v. Francis S. Branin, Jr.

Court decides whether lost profits or market value is the most accurate measure of damages in this goodwill impairment case.

Ongoing Goodwill Valuation and Impairment Testing Shields Professional From Liability for Misrepresentation or Fraud

One of the issues in this securities fraud class action was whether Acterna Corp.’s (Acterna’s) outside auditor, PricewaterhouseCoopers LLP (PwC), was liable for not accurately representing the value of Acterna’s goodwill under the Financial Accounting Standards Board's (FASB's) Financial Accounting Standards No. 142 (FAS 142) and because PwC knew, or should have known, that the goodwill was seriously impaired, but reported that it was not.

In re Acterna Corp. Securities Litigation

One of the issues in this securities fraud class action was whether Acterna Corp.’s (Acterna’s) outside auditor, PricewaterhouseCoopers LLP (PwC), was liable for not accurately representing the value of Acterna’s goodwill under the Financial Accounting St ...

The impact of goodwill impairment on public companies: the early adopters

In June 2001, the Financial Accounting Standards Board ("FASB") issued two new accounting statements: Statement of Financial Accounting Standards No. 141 regarding Business Combinations ("SFAS 141") a ...

Association for Corporate Growth provides market insights

Following are highlights of selected presentations at the Association for Corporate Growth meeting in Orlando, April 10-13, 2002. The next annual meeting will be April 30 to May 3, 2003 at the Del Cor ...