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November 26, 2022

the nerds in Norwalk

FASB on Intangible Impairment Testing: Just Eyeball It

All those carrying value versus fair value exercises? Yeah, the nerds in Norwalk say you can skip those, unless – and I'm stealing this example from Compliance Week – you've got a new Coke situation on your hands: The Financial Accounting Standards Board (FASB) today issued Accounting Standards Update No. 2012-02, Intangibles–Goodwill and Other (Topic 350): […]