Amortization

Will the New Tax Treatment of R&D Expenses Stand?
Tax

Will the New Tax Treatment of R&D Expenses Stand?

Congress may still reverse course on eliminating the long-rooted ability to immediately expense R&D costs.
By Vincent Ryan | March 21, 2022
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Is Goodwill Accounting’s Future in the Past?
Corporate Finance

Is Goodwill Accounting’s Future in the Past?

Investors don't want to go back to an amortization model, but that's the way FASB is leaning.
By Vincent Ryan | December 15, 2021
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FASB Turns Up the Heat on Goodwill Impairment Testing
M&A

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.
By David McCann | February 12, 2020
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Goodwill Impairment Testing: Time to Revisit?
M&A

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.
By Vincent Ryan | July 12, 2019
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FASB Looks to Cut Goodwill Valuation Costs
GAAP and IFRS

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.
By David Katz | May 19, 2016
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Draining the Pool
M&A

Draining the Pool

An end to pooling-of-interest accounting and less time to write off goodwill could slow down mergers-and-acquisitions activity.
By Ian Springsteel | March 1, 1999
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The Goodwill Games
M&A

The Goodwill Games

Pooling of interests in mergers and acquisitions may be problematic, but so is the alternative.
By Ian Springsteel | September 1, 1997
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