By Tammy Whitehouse2016-05-16T07:30:00
FASB is proposing a new, simpler way to measure any reduction in the value of goodwill that companies should recognize on the balance sheet. Under the proposal, companies would perform their annual or interim goodwill impairment testing as they do under current guidance. Tammy Whitehouse has more.
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Double materiality assessments help organizations identify and prioritise ESG topics that matter most, both in terms of their impact on society and the environment, and their financial implications for the business.
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