Interim impairment reviews: What are the consequences?

✍ Scribed by Frank R. Urbancic

• Publisher: John Wiley and Sons
• Year: 2002
• Tongue: English
• Weight: 59 KB
• Volume: 13
• Category: Article
• ISSN: 1044-8136
• DOI: 10.1002/jcaf.10104

✦ Synopsis

Abstract

Goodwill purchased in business combinations must now be reviewed for impairment, rather than amortized. The
author takes a critical look at a controversial issue: the timing and frequency for recognizing an impairment
loss. What are the implications on strategic planning for M&As? © 2002 Wiley Periodicals,
Inc.