Becker's ASC

Valuation of Intangible Assets Post-Acquisition

The following column is written by Andrew D. Galbraith, CFA, MBA, director with HealthCare Appraisers. Accounting Standard Codification 350 – Intangibles, Goodwill and Other Indefinite Lived Assets ...
JD Supra

5 Questions To Consider in the COVID-19 Environment Around Goodwill & Asset Impairment Testing

Global and domestic financial markets are continuing to experience volatility related to the spread of the coronavirus (COVID-19) pandemic worldwide. As businesses assess the impact of COVID-19 on ...
The Wall Street Journal

FASB Finalizes Amendments on Testing Indefinite-lived Intangible Assets for Impairment

ASU 2012-02 states that indefinite-lived intangible assets “shall be tested for impairment annually and more frequently if events or changes in circumstances indicate that it is more likely than not ...
Houston Chronicle

Accounting Standards Relating to Depreciation & Inventory

The Accounting Standards Codification (ASC) is a collection of all authoritative guidance related to generally accepted accounting principles (GAAP) in the Unites States. While it is convenient to ...