More Perspectives: Goodwill Impairment
The State of Goodwill & Impairments
A video discussion about corporate goodwill, goodwill impairment, and financial analysis techniques that aid in determining if a business combination is living up to performance expectations.
The Data Behind the Video
Download the detailed presentation, which includes the latest graphics, statistics, and purchase price allocation examples on goodwill, courtesy of Calcbench.
First, Do No Harm
Opinion: The FASB is soliciting feedback on whether and how to further simplify the accounting for goodwill and intangible assets for public companies. This may be setting off down a harmful course of accounting treatment.
VRC Provides Constructive Input to the FASB on Goodwill Impairment
Response to the FASB suggests a number of ways current impairment testing could be improved and streamlined.
Goodwill Impairment: Preparer Survey Summary
We polled our clients for their thoughts on the current accounting for goodwill and intangible assets and have summarized our findings.
Goodwill Impairment: User Survey Summary
To better understand the needs and views of “users” of financial statements, VRC surveyed financial analysts, a group mainly comprised of CFA charterholders, who conduct fundamental analysis on public companies.
FASB Roundtable on Goodwill Accounting
VRC joins noted experts on intangible assets and other stakeholders at the FASB to share feedback from clients, partners.
Tracking Performance of Past Acquisitions
Courtesy of Calcbench, get their report that provides examples of how to track performance of past acquisitions including Intel’s purchase of Mobileye; the merger of Dow and DuPont; and 3M’s purchase of Scott Safety.
2019's Notable Accounting Standard Impacts
New guidance from FASB continues to grow in complexity, and in 2019 that translated to noticeable bandwidth effects on financial reporting professionals.