Tag
impairment
Goodwill Impairment Under US GAAP: How ASC 350 Works and What It Means for Multi-Entity Groups
August 23, 2026
Goodwill impairment testing under US GAAP is governed by ASC 350-20 — a framework that differs from the IFRS approach…
FRS 102 Goodwill Amortisation: How UK GAAP Groups Account for Goodwill Differently From IFRS
August 19, 2026
Goodwill is one of the most significant balance sheet items in any acquisitive group, and the accounting treatment depends entirely…
Full Goodwill vs Partial Goodwill: How Your NCI Measurement Choice Changes the Balance Sheet, the Impairment Test, and Who Absorbs the Loss
August 16, 2026
Helena is the group controller of Pinnacle Group, which has just acquired a 75% stake in Novum Ltd. The purchase…
Goodwill in Group Consolidation: How to Calculate and Account for It in Your Group Accounts
July 8, 2026
When a group’s holding company acquires a controlling interest in another business, a new figure tends to appear on the…