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Testing for Goodwill Impairment Just Got Easier for Everyone
Posted by Robert Miller on Thu, Sep 21, 2017 @ 01:58 PM

All entities—not just private companies—will soon have a streamlined process for testing for goodwill impairment. The Financial Accounting Standards Board (FASB) recently released Accounting Standards Update 2017-04, Intangibles—Goodwill and Other (Topic 350)-Simplifying the Test for Goodwill Impairment (ASU 2017-04).

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Topics: goodwill, Tests for Impairment of Goodwill, goodwill impairment, FASB, Robert Miller, Testing for Goodwill

Service Organization Controls Report – Why the Decision to Get One May Add to the Bottom Line
Posted by Robert Miller on Wed, Dec 14, 2016 @ 10:10 AM

From a cost and efficiency perspective, many large user organizations are choosing to outsource functions or portions of their own service offerings to outside service organizations that specialize in performing that function or service. All signs suggest that this trend towards more outsourcing will persist and the use of service organizations will continue to increase. This has created tremendous opportunities for service organizations of all types, but it also increases user organizations’ risk and exposure.

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Topics: Service Organization Controls Report, Robert Miller, SOC Reports

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