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ResourceClarification about date for goodwill impairment simplification
Some companies need to apply the same impairment model consistently to all goodwill impairment tests performed within a fiscal year.
ResourceFASB extends private company alternatives to not-for-profits
FASB proposals would change the accounting for goodwill and intangible assets for not-for-profits.
NewsAustralia: Practical compliance guideline on intangibles arrangements
The Australian Taxation Office finalized its practical compliance guideline with respect to intangibles arrangements.
InsightGoodwill impairment: IFRS® Accounting Standards vs. US GAAP
Key differences between IAS 36 and ASC Topic 350 for testing goodwill impairment.
ResourceImpairment Top 10
Important year-end reporting considerations for nonfinancial asset impairment.
January 13, 2021
ResourceAICPA’s Business Combinations Accounting and Valuation Guide
The guide provides key insights and detailed examples for valuation professionals, financial statement preparers and auditors.
ResourceCoronavirus-related impairment of nonfinancial assets
Updated: FAQs on the impairment of goodwill and long-lived assets as a result of COVID-19.
NewsAustralia: New 2024 reportable tax position schedule released, with new questions on intangibles migration arrangements
The Australian Taxation Office released the new reportable tax position schedule and instructions for 2024.
InsightSubsequent accounting for goodwill: impairment 1; amortization 0!
IASB® abandons reintroducing amortization of goodwill in favor of retaining impairment-only model and new disclosures.
ServiceFinancial reporting valuations
Preparing and documenting valuations of businesses and related assets in accordance with financial reporting requirements to maintain compliance and help mitigate risk
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