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4 Regulatory Developments to Follow in 2023
Federal government regulators are taking aggressive stances to protect workers, ensure fair markets, and keep investors informed.
By
Vincent Ryan
| January 31, 2023
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CFOs On the Move: Week Ending February 12
Eli Lilly, Pilgrim’s Pride, Belden, Goodwill, Taco John’s, Weee, The Conrad N. Hilton Foundation, Lids, Sema4
By
Lauren Muskett
| February 12, 2021
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Growth Companies
Is COVID-19 a Triggering Event for Impairment Testing?
Once companies are able to assess impacts to actual and forecasted results, they should consider whether such impacts represent a triggering event.
By
Steve Hills
| April 16, 2020
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Financial Performance
IASB Floats Rule Changes on Acquisition Disclosures
The board believes companies should be required to provide more information about how their takeovers have performed.
By
Matthew Heller
| March 20, 2020
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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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Mergers & Acquisitions
Balance Sheets Filled With Goodwill
But goodwill impairments are on the rise, having climbed 23% in 2017.
By
Vincent Ryan
| January 2, 2019
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Risk & Compliance
GE’s Big Goodwill Impairment Draws Scrutiny
The struggling conglomerate took the biggest impairment charge in almost a decade, causing the SEC to widen its investigation of GE's accounting practices.
By
David McCann
| December 6, 2018
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Mergers & Acquisitions
How Important Are Intangible Asset Impairments?
Where there are impairments for intangible assets such as goodwill, other liabilities may be lingering on the balance sheet as well.
By
Olga Usvyatsky
| July 19, 2018
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M&A
Goodwill Impairments Double
Ongoing weakness in energy prices and some large writedowns in tech resulted in a notable year for goodwill impairments.
By
Vincent Ryan
| December 16, 2016
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M&A
RBS to Take $6B Goodwill Hit
Royal Bank of Scotland writes down the value of Citizens Financial in an admission it overpaid for the U.S. bank and subsequent bolt-on deals.
By
Katie Kuehner-Hebert
| February 20, 2015
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Tax
Private Companies Gain GAAP Exceptions
Final rules on two items in the FASB private-company framework — accounting for goodwill and interest-rate swaps — are due by December 31.
By
Daniel F. Morrill
| December 5, 2013
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Technology
Study Links Share Prices, Goodwill Impairments
When the equity market turned around and share prices started moving higher in 2009, using stock price as a key determinant in assessing goodwill impairment became less common.
By
Kathy Hoffelder
| October 5, 2012
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Strategy
Making M&A Safer
Here are four ways companies can mitigate some of the largest risks of acquiring another business.
By
Vincent Ryan
| February 1, 2012
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Regulation
The Goodwill Two-Step
FASB's new way to bypass numeric goodwill testing might add to the compliance costs of big, complex companies rather than curb them.
By
David Katz
| November 1, 2011
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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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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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FASB Turns Up the Heat on Goodwill Impairment Testing