FASB Turns Up the Heat on Goodwill Impairment Testing
The accounting standard setter's apparent lean toward allowing public companies to amortize goodwill ignores key analytical and economic consequences.
Goodwill Impairment Testing: Time to Revisit?
FASB’s invitation to comment on goodwill accounting lays out possible cases for doing away with or improving impairment testing.
FASB Looks to Cut Goodwill Valuation Costs
Companies wouldn’t have to calculate the assets and liabilities of acquired units, according to FASB’s goodwill proposal.
Draining the Pool
An end to pooling-of-interest accounting and less time to write off goodwill could slow down mergers-and-acquisitions activity.