Pwc's Cfodirect Podcast

Determining fair value for business combinations and impairments

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Sinopse

Text us your thoughts on this episodeThis episode dives into valuation relating to goodwill impairments, long-lived asset impairments, and business combinations. We discuss:1:15 – The meaning of “fair value” in financial reporting5:55 – Valuation considerations and insights related6:20 – Goodwill impairments34:30 – Impairments of long-lived assets42:53 – Business combinationsFor more information, read chapter 7 of our Fair value guide, chapters 2 and 9 of our Business combinations guide, and chapter 5 our Property, plant, equipment and other assets guide. Also, check out another recent podcast related to this topic, Impairment of long-lived assets held and used. Additionally, follow this podcast on your favorite podcast app for more episodes. Beth Paul is a Deputy Chief Accountant in PwC’s National Office responsible for a team of consultants that specialize in business combinations and related areas, such as consolidations, disposals, impairments, and segment reporting. Adam Smith is a managing director in P