Perspectives

Capital efficiency in a volatile market

In a poll of 2,000 financial executives, a majority identified capital deployment as the biggest challenge they face in their capital planning processes.

Perspectives

Creating value through capital expenditure planning

What separates a good company from a great one? Often it is an organization’s financial strategy; its capital productivity framework.

Perspectives

What happens when US GAAP and IFRSs clash?

The goodwill impairment dilemma

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Explore the challenges companies may face in performing goodwill impairment testing in the US or around the world

For acquisitive companies, determining whether goodwill booked in transactions has become impaired and if it has, by how much, is now a fairly regular occurrence.  Differences in the goodwill impairment standards under US Generally Accepted Accounting Principles (US GAAP) and International Financial Reporting Standards (IFRSs) may create significant disparities as to whether goodwill is viewed as impaired and, if so, how much is written off in the United States and the other country, or even country to country. 

Meet the author

Greg Forsythe

Greg Forsythe

Director | Center of Valuation Excellence Leader

Greg is a director in Deloitte Financial Advisory ...More

As used in this document, “Deloitte” means Deloitte Financial Advisory Services LLP, which provides forensic, dispute, and other consulting services, and its affiliate, Deloitte Transactions and Business Analytics LLP, which provides a wide range of advisory and analytics services.  Deloitte Transactions and Business Analytics LLP is not a certified public accounting firm. Please see www.deloitte.com/us/about for a detailed description of the legal structure of Deloitte LLP and its subsidiaries. Certain services may not be available to attest clients under the rules and regulations of public accounting.

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Greg Forsythe

Director | Center of Valuation Excellence Leader

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Stamos Nicholas

US Leader | Business Valuation Services

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Transactions & business events

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Financial Executives

Anticipating tomorrow’s complex issues and new strategies is a challenge. Reach new heights with Dbriefs—live webcasts that give you valuable insights on important developments affecting your business. Dbriefs offers live webcasts featuring practical knowledge from Deloitte specialists.