By Tammy Whitehouse2018-11-13T12:30:00
Big changes in market conditions and tax rules could drive some added rigor into the annual year-end test of goodwill sitting on corporate balance sheets.
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2019-07-10T13:42:00Z By Tammy Whitehouse
FASB is looking for input on how to address ongoing problems in the reporting of certain intangible assets, especially goodwill.
2026-02-05T00:55:00Z By Ruth Prickett
Major accountancy firms in France are under investigation for anti-competitive practices. The French competition watchdog embarked on a series of “unannounced inspections” and removed documents relating to audit and reporting on Jan. 13.
2026-01-22T17:36:00Z By Diana Mugambi CW guest columnist
For more than two decades, assurance and compliance frameworks have rested on a simple assumption: Material decisions are made by people. Post‑Sarbanes-Oxley Act (SOX) assurance reset worked because it aligned accountability with human behavior. That assumption shapes how internal controls are designed, how accountability is assigned, and how assurance is ...
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