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Financial Planning and Analysis
92% of CFOs Say They’re Fully Prepared for a Recession: Weekly Stat
CFO self-assurance around their performance, the economy, and their ability to ride out a recession are high, per recent CFO research.
By
Adam Zaki
| February 8, 2023
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Sponsored by
impairment testing
Accounting
Q4 Checklist for CFOs: 6 Things to Clean Up
Finance chiefs need to tick off these key action items to get ahead of year-end.
By
Eric Segal
| November 28, 2022
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GAAP and IFRS
FASB Gives Private Companies Goodwill Accounting Break
Assessments and tests for goodwill impairment can be left until the end of the reporting period.
By
Vincent Ryan
| March 31, 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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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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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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Regulation
Ex-St. Joe CFO, Others Accused of Improper Accounting
A Florida developer overstated earnings by failing in its impariment testing of real estate assets.
By
Matthew Heller
| October 27, 2015
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FASB Turns Up the Heat on Goodwill Impairment Testing