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Changes Coming to Accounting for Implementation Costs for Cloud-Based Software
Posted by Paul Languirand on Wed, Sep 26, 2018 @ 05:43 PM

Cloud-based software has grown in prevalence, and many companies find it an effective way to reduce upfront capital investment in software and outsource the upkeep of those systems. As technology has advanced, systems available on the cloud have increased in their size and complexity. These more complex systems have begun to require significant implementation costs in their own right to configure and integrate.

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Topics: accounting, goodwill, Paul Languirand, FASB, Financial Accounting Standards Board, Testing for Goodwill, Cloud-Based Software

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

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