Calculation of Carrying Amounts for Cash Generating Units
Introduction Accountants are often tasked with...
Reversal of Impairment for Cash Generating Units
Introduction In financial reporting, understanding how...
Quantitative Approach to Auditing Forecasts in Going Concern Assessments and Valuations
Introduction When reviewing audit forecasts for...
Accounting for Acquisition of an Asset or a Group of Assets
Introduction In some instances, an acquired...
Accounting for Goodwill Impairment Under the Partial Goodwill Method
Introduction The partial goodwill method is...
Accounting for Reverse Acquisitions – Handling Non-Controlling Interests, Part 2
Introduction In share-for-share exchanges, some shareholders...
Accounting for Reverse Acquisitions (Share-for-Share Exchanges), Part 1
Introduction Reverse acquisitions are prevalent in...
Accounting for a Business Combinations Under Common Control
Introduction Business combinations under common control...