impairment testing

Q4 Checklist for CFOs: 6 Things to Clean Up
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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FASB Gives Private Companies Goodwill Accounting Break
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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Is COVID-19 a Triggering Event for Impairment Testing?
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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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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Ex-St. Joe CFO, Others Accused of Improper Accounting
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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