and trademarks for potential impairment. Goodwill, which is the premium paid in acquisitions above the fair value of identifiable assets, requires mandatory annual impairment testing regardless of ...

FASB 144 discusses the application of goodwill allocation to ... Companies determine asset impairment by accurately measuring the fair market value of an asset and comparing it to the book value ...

Ramanna, Karthik, and Ross L. Watts. "Evidence on the Use of Unverifiable Estimates in Required Goodwill Impairment." Review of Accounting Studies 17, no. 4 (December 2012): 749–780.

(d) Goodwill impairment charges represent non-cash ... we determined that the fair value of our single reporting unit was lower than its carrying value and, accordingly, recorded these impairment ...

Starting in December 2001, the accounting changed so that goodwill stays on the books for the original amount unless the fair value of the acquired assets is judged to be "impaired." A similar ...

JOYY Inc. (NASDAQ: YY) (“JOYY” or the “Company”), a global technology company, today announced its unaudited financial results for the fourth quarter and full year of 2024. Fourth Quarter 2024 ...

So-Young International Inc. (Nasdaq: SY) ('So-Young' or the 'Company'), the leading aesthetic treatment platform in China connecting consumers with online services and offline treatments, today ...

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