Podcast: The Ongoing Evolution of Goodwill Accounting

By: PJ Patel

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.

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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.

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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.

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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.

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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.

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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.

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FASB Roundtable on Goodwill Accounting

VRC joins noted experts on intangible assets and other stakeholders at the FASB to share feedback from clients, partners.

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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.

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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.

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