Roetzel HealthLaw HotSpot: Optimizing Your Practice for Sale
Compliance into the Weeds-Episode 51, the PCAOB and Compliance
The classification of a transaction as either a business combination or an asset acquisition for financial reporting purposes has recently received greater attention. The differences between the two types of transactions can...more
The decision of whether to classify a transaction as either a business combination or an asset acquisition has recently received greater attention. This article will not explore accounting-based pronouncements or the...more
Determining whether an exploration and production (“E&P”) transaction is a business combination or asset acquisition isn’t a simple process. We’ve seen an increase in documentation requirements from regulators and auditors,...more
Find out why adequetely addressing year-end goodwill and long-lived asset impairment testing procedures improves financial audits, reviews and allows for greater transparency. Market equity prices and indices continued to...more
FASB has issued an Invitation to Comment, or ITC, as part of FASB’s project on certain identifiable intangible assets acquired in a business combination and subsequent accounting for goodwill. In previous outreach, the FASB...more