All Impairment Testing articles
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BlogSEC expands probe at GE after $22B impairment charge
The SEC has expanded its investigation into accounting issues at GE and is now looking into a $22 billion impairment charge, the company reported.
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Blog
Big changes in store for goodwill testing, report says
Big changes in tax and accounting rules should produce big changes in goodwill impairment testing this year, according to a new report from Mercer.
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Article
Big 4 fill gap in GAAP on accounting for digital currency
With no explicit guidance in GAAP on how to account for business done in digital currency, Big 4 firms are starting to arrive at conclusions of their own.
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Blog
FASB kills burdensome goodwill impairment test
FASB has finalized its action to eliminate “step two” from goodwill impairment testing, relieving public companies of the costly, complex fair-value exercise. More from Tammy Whitehouse.
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Blog
FASB drops ‘step two’ of goodwill impairment testing
With simplicity wining over precision, FASB has decided it will do away with the onerous second step of the goodwill impairment test. Tammy Whitehouse reports.