Offsetting Assets and Liabilities Tests for Impairment of Intangible Assets and Goodwill Partial Deferral of OCI
CBIZ Tofias is pleased to present the following thought leadership from Mayer Hoffman McCann P.C.:
Disclosures About Offsetting Assets and Liabilities
Companies will be required to disclose additional information about financial instruments that have been, or may be, eligible for offsetting in the financial statements under guidance released by FASB.
Tests for Impairment of Intangible Assets
Companies may soon have more flexibility in testing for impairment of indefinite-lived intangible assets, if changes exposed for comment by the FASB in January 2012 are adopted as proposed.
Partial Deferral of OCI Requirements
Background, issues and concerns related to the FASB’s deferred reporting requirements for OCI. The FASB has said it plans to re-address the requirements for reporting these reclassification adjustments in 2012.
Helping You Understand Qualitative Tests for Impairment of Goodwill
How companies can apply the new guidance for testing for impairment of goodwill. An Executive Briefing that goes in-depth on the topic with an overview of qualitative assessments.
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