Close-up on fair value – FASB simplifies the test for goodwill impairment
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Description
Abstract: In January 2017, the FASB published guidance to simplify the test for goodwill impairment. This article explains what’s changing under the updated standard and why three FASB members dissented from the decision.
Additional information
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Newsletter | Valuation & Litigation Briefing / Litigation & Valuation Report |
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