Goodwill impairment testing would be simplified under a proposal FASB issued Thursday. FASB proposed removing Step 2 from the current goodwill impairment test. Under current GAAP, Step 2 includes ...

Goodwill impairment testing has been a challenging area for many financial statement preparers since the issuance in 2001 of FASB Accounting Standards Codification (ASC) Subtopic 350-20 (formerly FASB ...

Many have started to question the goodwill impairment model under FASB ASC 350-20 and whether it paints the most accurate financial picture in light of the COVID-19 pandemic. In September, the Private ...

ALBANY — New York’s legalization of cannabis for recreational use this spring moved state rules regulating the drug a step closer to those for alcohol, putting pressure on testing companies and ...

Today, February 21, as we’ve reported, Denver’s National Organization for the Reform of Marijuana Laws branch is taking part in a lobbying day at the Colorado State Capitol during which lawmakers will ...

Predictmedix Inc. may have the answer to squash concerns about stoned driving. The lack of a validated mechanism to test someone’s level of impairment from cannabis use on the spot has complicated the ...

SACRAMENTO (CBS13) — Marijuana and driving sound like a bad idea, but it's up to the California Highway Patrol to determine if someone is impaired behind the wheel. "We want to remove anyone who's ...

IMGCAP(1)]Because of challenging economic times and confusion in the audit review process, impairment testing has become a hot topic. Processing Content According to the Financial Accounting Standard ...

Marijuana impairment, and particularly how long impairment lasts, is often misunderstood, primarily because advocates for marijuana typically present data from available studies within a narrow scope ...