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Google Keyword Rankings for : when is goodwill impairment tax deductible
1
The New Guidance for Goodwill Impairment - The CPA Journal
https://www.cpajournal.com/2018/09/26/the-new-guidance-for-goodwill-impairment/
In certain jurisdictions, goodwill amortization is tax deductible. If a company or reporting unit operates in these jurisdictions, goodwill ...
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https://www.cpajournal.com/2018/09/26/the-new-guidance-for-goodwill-impairment/
In certain jurisdictions, goodwill amortization is tax deductible. If a company or reporting unit operates in these jurisdictions, goodwill ...
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2
Timing of the tax deduction for worthless intangibles
https://www.thetaxadviser.com/issues/2018/sep/timing-deduction-worthless-intangibles.html
197, a taxpayer must amortize acquired intangible assets on a straight-line basis over a 15-year period, regardless of any changes in the value ...
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https://www.thetaxadviser.com/issues/2018/sep/timing-deduction-worthless-intangibles.html
197, a taxpayer must amortize acquired intangible assets on a straight-line basis over a 15-year period, regardless of any changes in the value ...
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3
Goodwill Amortization: GAAP vs. Tax Accounting
https://www.wallstreetprep.com/knowledge/goodwill-amortization-difference-gaap-tax-accounting/
Any goodwill created in an acquisition structured as an asset sale/338 is tax deductible and amortizable over 15 years along with other intangible assets that ...
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https://www.wallstreetprep.com/knowledge/goodwill-amortization-difference-gaap-tax-accounting/
Any goodwill created in an acquisition structured as an asset sale/338 is tax deductible and amortizable over 15 years along with other intangible assets that ...
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4
Impairment of Long-Lived Assets: GAAP and Tax Treatment
https://www.bdo.com/blogs/restaurants/january-2017/impairment-of-long-lived-assets
For tax purposes, goodwill is not written off until the reporting unit is sold or otherwise closed.
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https://www.bdo.com/blogs/restaurants/january-2017/impairment-of-long-lived-assets
For tax purposes, goodwill is not written off until the reporting unit is sold or otherwise closed.
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5
9.9 Other goodwill impairment assessment considerations
https://viewpoint.pwc.com/content/pwc-madison/ditaroot/us/en/pwc/accounting_guides/business_combination/business_combination__28_US/chapter_9_accounting_US/99_other_impairment__US.html
Taxable business combinations can generate goodwill that is deductible for tax purposes. When such goodwill is impaired for financial reporting purposes, there ...
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https://viewpoint.pwc.com/content/pwc-madison/ditaroot/us/en/pwc/accounting_guides/business_combination/business_combination__28_US/chapter_9_accounting_US/99_other_impairment__US.html
Taxable business combinations can generate goodwill that is deductible for tax purposes. When such goodwill is impaired for financial reporting purposes, there ...
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6
Why isn't goodwill impairment tax deductible? What ... - Quora
https://www.quora.com/Why-isnt-goodwill-impairment-tax-deductible-What-are-the-arguments-against-it-supporting
In order for a goodwill impairment to be tax deductible, a goodwill improvement would have to be taxable. · Otherwise, something could tremendously improve a ...
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https://www.quora.com/Why-isnt-goodwill-impairment-tax-deductible-What-are-the-arguments-against-it-supporting
In order for a goodwill impairment to be tax deductible, a goodwill improvement would have to be taxable. · Otherwise, something could tremendously improve a ...
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7
Part I Section 197.--Amortization of Goodwill and Certain ... - IRS
https://www.irs.gov/pub/irs-drop/rr-04-49.pdf
26 CFR 1.197-2: Amortization of goodwill and certain other intangibles. (Also '§ 704; 1.704-1; 1.704-3.) ... deductible for federal income tax purposes.
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https://www.irs.gov/pub/irs-drop/rr-04-49.pdf
26 CFR 1.197-2: Amortization of goodwill and certain other intangibles. (Also '§ 704; 1.704-1; 1.704-3.) ... deductible for federal income tax purposes.
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8
Can You Deduct Worthless Goodwill on Your Tax Return?
http://www.cpa-connecticut.com/goodwill-tax-loss-deduction.html
Under section 197, you would be allowed to amortize these amounts over 15 years, resulting in annual amortization of $1,000 of goodwill and $2,000 of going ...
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http://www.cpa-connecticut.com/goodwill-tax-loss-deduction.html
Under section 197, you would be allowed to amortize these amounts over 15 years, resulting in annual amortization of $1,000 of goodwill and $2,000 of going ...
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9
The Difference Between Impairment and Goodwill Amortization
https://smallbusiness.chron.com/difference-between-impairment-goodwill-amortization-80679.html
To write off goodwill on your taxes, you amortize it. When you buy a business, most of the costs are capital expenses. You can't take them as an immediate ...
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https://smallbusiness.chron.com/difference-between-impairment-goodwill-amortization-80679.html
To write off goodwill on your taxes, you amortize it. When you buy a business, most of the costs are capital expenses. You can't take them as an immediate ...
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10
Do Tax Deductions for Goodwill Impairments Affect Financial ...
https://aaahq.org/portals/0/documents/meetings/ata/2017/7.02a%20blechinger%20and%20utke_havens%20and%20impairments%20draft.pdf
We investigate whether special tax deductions for goodwill impairments influence financial reporting decisions. Unlike most countries, Luxembourg allows tax ...
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https://aaahq.org/portals/0/documents/meetings/ata/2017/7.02a%20blechinger%20and%20utke_havens%20and%20impairments%20draft.pdf
We investigate whether special tax deductions for goodwill impairments influence financial reporting decisions. Unlike most countries, Luxembourg allows tax ...
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11
Does Tax Deductibility Affect Goodwill Impairment Decisions?
https://meridian.allenpress.com/jata/article/doi/10.2308/JATA-2021-004/484426/Does-Tax-Deductibility-Affect-Goodwill-Impairment
Goodwill impairments are costly to firms, and managers generally attempt to avoid recording impairments. However, we propose that tax ...
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https://meridian.allenpress.com/jata/article/doi/10.2308/JATA-2021-004/484426/Does-Tax-Deductibility-Affect-Goodwill-Impairment
Goodwill impairments are costly to firms, and managers generally attempt to avoid recording impairments. However, we propose that tax ...
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12
Goodwill Impairment Accounting - Corporate Finance Institute
https://corporatefinanceinstitute.com/resources/accounting/goodwill-impairment-accounting/
The impairment charge is a non-cash expense and added back into cash from operations. The only change to cash flow would be if there were a tax ...
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https://corporatefinanceinstitute.com/resources/accounting/goodwill-impairment-accounting/
The impairment charge is a non-cash expense and added back into cash from operations. The only change to cash flow would be if there were a tax ...
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13
Simplifying the Test for Goodwill Impairment | RSM US
https://rsmus.com/content/dam/rsm/insights/financial-reporting/1pdf/simplifying-the-test-for-goodwill-impairment.pdf
As indicated in ASC 350-20-35-8B, “If a reporting unit has tax deductible goodwill, recognizing a goodwill impairment loss may cause a change in deferred taxes ...
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https://rsmus.com/content/dam/rsm/insights/financial-reporting/1pdf/simplifying-the-test-for-goodwill-impairment.pdf
As indicated in ASC 350-20-35-8B, “If a reporting unit has tax deductible goodwill, recognizing a goodwill impairment loss may cause a change in deferred taxes ...
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14
Does Tax Deductibility Affect Goodwill Impairment Decisions?
https://scholarspace.manoa.hawaii.edu/bitstreams/94e36a27-05a3-459a-9a36-216167393821/download
opportunity to obtain GAAP and cash tax deductions (i.e., book-tax conformity) upon goodwill impairment, and examine the effects of this ...
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https://scholarspace.manoa.hawaii.edu/bitstreams/94e36a27-05a3-459a-9a36-216167393821/download
opportunity to obtain GAAP and cash tax deductions (i.e., book-tax conformity) upon goodwill impairment, and examine the effects of this ...
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15
Goodwill & Impairment - Trout CPA
https://www.troutcpa.com/blog/goodwill-impairment
In 2017, the Financial Accounting Standards Board (FASB) simplified the goodwill impairment assessment4. Under this revised guidance, instead of ...
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https://www.troutcpa.com/blog/goodwill-impairment
In 2017, the Financial Accounting Standards Board (FASB) simplified the goodwill impairment assessment4. Under this revised guidance, instead of ...
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16
26 U.S. Code § 197 - Amortization of goodwill and certain ...
https://www.law.cornell.edu/uscode/text/26/197
The amount of such deduction shall be determined by amortizing the adjusted basis (for purposes of determining gain) of such intangible ratably over the 15-year ...
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https://www.law.cornell.edu/uscode/text/26/197
The amount of such deduction shall be determined by amortizing the adjusted basis (for purposes of determining gain) of such intangible ratably over the 15-year ...
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17
Goodwill Impairment Testing for Financial Reporting
https://adamyvaluation.com/goodwill-impairment-testing-for-financial-reporting-2/
Goodwill Impairment Testing for Financial Reporting-What's Changed and What CFOs ... in those instances when the reporting unit has tax deductible goodwill ...
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https://adamyvaluation.com/goodwill-impairment-testing-for-financial-reporting-2/
Goodwill Impairment Testing for Financial Reporting-What's Changed and What CFOs ... in those instances when the reporting unit has tax deductible goodwill ...
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18
Book/Tax Treatment of CDI and Goodwill - Revisited - FBLG
https://fbl.cpa/banking-library/accounting/book-tax-treatment-of-cdi-and-goodwill-revisited
Book – When goodwill is acquired, the treatment for books is the same whether the acquisition is structured as a stock or asset purchase: no amortization is ...
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https://fbl.cpa/banking-library/accounting/book-tax-treatment-of-cdi-and-goodwill-revisited
Book – When goodwill is acquired, the treatment for books is the same whether the acquisition is structured as a stock or asset purchase: no amortization is ...
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19
Trade-Offs between Tax and Financial Reporting Benefits
https://pages.business.illinois.edu/accountancy/wp-content/uploads/sites/12/2015/04/Lynch_Romeny_Stomberg_Wangerin.pdf
In a taxable stock acquisition, goodwill is not tax deductible and all assets maintain ... Absent the recognition of goodwill impairment, indefinite-lived ...
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https://pages.business.illinois.edu/accountancy/wp-content/uploads/sites/12/2015/04/Lynch_Romeny_Stomberg_Wangerin.pdf
In a taxable stock acquisition, goodwill is not tax deductible and all assets maintain ... Absent the recognition of goodwill impairment, indefinite-lived ...
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20
FASB simplifies the accounting for goodwill impairment - EY
https://assets.ey.com/content/dam/ey-sites/ey-com/en_us/topics/assurance/accountinglink/ey-ttp00381-171us-04-17-2020.pdf?download
Goodwill amortization is deductible for tax purposes in certain jurisdictions. If that's the case, recognizing a goodwill impairment charge ...
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https://assets.ey.com/content/dam/ey-sites/ey-com/en_us/topics/assurance/accountinglink/ey-ttp00381-171us-04-17-2020.pdf?download
Goodwill amortization is deductible for tax purposes in certain jurisdictions. If that's the case, recognizing a goodwill impairment charge ...
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21
Does Tax Deductibility Affect Goodwill Impairment Decisions?
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2862196
Goodwill impairments are costly to firms, and managers generally attempt to avoid recording impairments. However, we propose that tax ...
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https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2862196
Goodwill impairments are costly to firms, and managers generally attempt to avoid recording impairments. However, we propose that tax ...
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22
write-off business with goodwill - ATO Community
https://community.ato.gov.au/s/question/a0J9s0000001FmC/p-00036946
These assets may include tangible or physical assets such as equipment and furniture and fittings or intangible assets such as goodwill. Goodwill is not a ...
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https://community.ato.gov.au/s/question/a0J9s0000001FmC/p-00036946
These assets may include tangible or physical assets such as equipment and furniture and fittings or intangible assets such as goodwill. Goodwill is not a ...
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23
Goodwill Impairment: Definition, Examples, Standards, and ...
https://www.investopedia.com/terms/g/goodwill-impairment.asp
Goodwill impairment is an accounting charge that companies record when goodwill's carrying value on financial statements exceeds its fair value.
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https://www.investopedia.com/terms/g/goodwill-impairment.asp
Goodwill impairment is an accounting charge that companies record when goodwill's carrying value on financial statements exceeds its fair value.
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24
Does the Financial Reporting for Income Tax Expense Affect ...
https://cob.unt.edu/sites/default/files/docs/acct/accounting-conference/Does%20the%20Financial%20Reporting%20for%20Income%20Tax%20Expense%20Affect%20Financial%20Reporting%20Quality.pdf
impairments themselves are not tax-deductible in the U.S. ... tax benefit for the impairment of goodwill affects impairment timeliness.
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https://cob.unt.edu/sites/default/files/docs/acct/accounting-conference/Does%20the%20Financial%20Reporting%20for%20Income%20Tax%20Expense%20Affect%20Financial%20Reporting%20Quality.pdf
impairments themselves are not tax-deductible in the U.S. ... tax benefit for the impairment of goodwill affects impairment timeliness.
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25
197, Amortization of Goodwill and Certain Other Intangibles
https://answerconnect.cch.com/document/arp1209013e2c83dc4936/federal/irc/current/amortization-of-goodwill-and-certain-other-intangibles
In the case of any section 197 intangible which would be tax-exempt use property as defined in subsection (h) of section 168 if such section applied to such ...
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https://answerconnect.cch.com/document/arp1209013e2c83dc4936/federal/irc/current/amortization-of-goodwill-and-certain-other-intangibles
In the case of any section 197 intangible which would be tax-exempt use property as defined in subsection (h) of section 168 if such section applied to such ...
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26
Recognising impairment losses - Insights into IAS 36
https://www.grantthornton.global/globalassets/1.-member-firms/global/insights/insight-content-blocks-and-media/ifrs/ias-36/11.-recognising-impairment-losses.pdf
Impairment losses are not deductible for tax purposes. ... The recognition of the impairment loss creates a deferred tax asset of CU70 as shown below, ...
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https://www.grantthornton.global/globalassets/1.-member-firms/global/insights/insight-content-blocks-and-media/ifrs/ias-36/11.-recognising-impairment-losses.pdf
Impairment losses are not deductible for tax purposes. ... The recognition of the impairment loss creates a deferred tax asset of CU70 as shown below, ...
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27
WILL INTANGIBLES TRIP YOU UP? - Strategic Finance
https://sfmagazine.com/post-entry/october-2015-will-intangibles-trip-you-up/
The deferred tax liability would remain on the books until the asset becomes impaired and is written down. At that time, the deferred tax ...
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https://sfmagazine.com/post-entry/october-2015-will-intangibles-trip-you-up/
The deferred tax liability would remain on the books until the asset becomes impaired and is written down. At that time, the deferred tax ...
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28
How are goodwill and intangibles depreciated for tax purposes?
https://kpu.pressbooks.pub/intercdntax/chapter/__unknown__-20/
They are part of Class 14 and have a CCA rate of 5%. · Goodwill and Intangible Assets cannot be depreciated for tax purposes since they are not tangible assets.
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https://kpu.pressbooks.pub/intercdntax/chapter/__unknown__-20/
They are part of Class 14 and have a CCA rate of 5%. · Goodwill and Intangible Assets cannot be depreciated for tax purposes since they are not tangible assets.
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29
Goodwill/Asset Impairments & Taxes - Wall Street Oasis
https://www.wallstreetoasis.com/forum/investment-banking/goodwillasset-impairments-taxes
I realize this thread died a few years ago but think it is important to clarify that, no, goodwill impairment (nor any other impairment, for that matter) is not ...
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https://www.wallstreetoasis.com/forum/investment-banking/goodwillasset-impairments-taxes
I realize this thread died a few years ago but think it is important to clarify that, no, goodwill impairment (nor any other impairment, for that matter) is not ...
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30
FASB drops Step 2 from goodwill impairment test
https://www.journalofaccountancy.com/news/2017/jan/fasb-goodwill-impairment-testing-201715930.html
An entity also should consider income tax effects from any tax-deductible goodwill on the carrying amount of the reporting unit when ...
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https://www.journalofaccountancy.com/news/2017/jan/fasb-goodwill-impairment-testing-201715930.html
An entity also should consider income tax effects from any tax-deductible goodwill on the carrying amount of the reporting unit when ...
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31
MILES A ROMNEY - JSTOR
https://www.jstor.org/stable/26816534
RQ: Do special tax deductions for goodwill impairments influence financial reporting decisions? ➢ Answer: Tax-deductible goodwill impairments induce more ...
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https://www.jstor.org/stable/26816534
RQ: Do special tax deductions for goodwill impairments influence financial reporting decisions? ➢ Answer: Tax-deductible goodwill impairments induce more ...
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32
Early Adoption of Simplified Goodwill Impairment Rules Could ...
https://www.cohencpa.com/knowledge-center/insights/june-2020/early-adoption-of-simplified-goodwill-impairment-rules-could-save-companies-time-and-money
You also need to take into consideration any tax deductible goodwill on the carrying amount, if applicable, when measuring the goodwill ...
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https://www.cohencpa.com/knowledge-center/insights/june-2020/early-adoption-of-simplified-goodwill-impairment-rules-could-save-companies-time-and-money
You also need to take into consideration any tax deductible goodwill on the carrying amount, if applicable, when measuring the goodwill ...
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33
IAS 36 Impairment of Assets - IFRS Foundation
https://www.ifrs.org/issued-standards/list-of-standards/ias-36-impairment-of-assets/
The carrying amount of the asset (or cash-generating unit) is reduced. In a cash-generating unit, goodwill is reduced first; then other assets are reduced pro ...
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https://www.ifrs.org/issued-standards/list-of-standards/ias-36-impairment-of-assets/
The carrying amount of the asset (or cash-generating unit) is reduced. In a cash-generating unit, goodwill is reduced first; then other assets are reduced pro ...
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34
Defining “Goodwill” and it's tax treatment - Fincor
https://fincor.co.za/defining-goodwill-and-its-tax-treatment/
Under IFRS, Goodwill is never amortised (distribution of loan repayments into multiple cash flow installments). For accounting purposes self- ...
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https://fincor.co.za/defining-goodwill-and-its-tax-treatment/
Under IFRS, Goodwill is never amortised (distribution of loan repayments into multiple cash flow installments). For accounting purposes self- ...
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35
Tax Reform and Impairment Testing - Mercer Capital
https://mercercapital.com/article/tax-reform-and-impairment-testing/
The Tax Cuts and Jobs Act of 2017 is a material factor to be considered in both qualitative and quantitative assessments of goodwill impairment in 2018. While ...
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https://mercercapital.com/article/tax-reform-and-impairment-testing/
The Tax Cuts and Jobs Act of 2017 is a material factor to be considered in both qualitative and quantitative assessments of goodwill impairment in 2018. While ...
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36
Goodwill, Not So Good Anymore - BQ Prime
https://www.bqprime.com/business/goodwill-not-so-good-anymore
However, the matter continued to be contested subsequently. The tax law has now been amended to state that goodwill (including existing goodwill) ...
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https://www.bqprime.com/business/goodwill-not-so-good-anymore
However, the matter continued to be contested subsequently. The tax law has now been amended to state that goodwill (including existing goodwill) ...
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37
FASB Simplifies the Test for Goodwill Impairment
https://www.tx.cpa/docs/default-source/communications/2019-today's-cpa/january-february/cpearticle-quiz-fasbsimplifiestestgoodwill-jan-feb2019-today'scpa.pdf?sfvrsn=cd65f2b1_4
the simplification of the goodwill impairment test (ASU 2017-04). This article will compare the new ... tax deductible goodwill; reporting.
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https://www.tx.cpa/docs/default-source/communications/2019-today's-cpa/january-february/cpearticle-quiz-fasbsimplifiestestgoodwill-jan-feb2019-today'scpa.pdf?sfvrsn=cd65f2b1_4
the simplification of the goodwill impairment test (ASU 2017-04). This article will compare the new ... tax deductible goodwill; reporting.
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38
Tax amortisation of intangible assets in New Zealand
http://www.taxamortisation.com/tax-amortisation-benefit/newzealand.html
What useful life should be considered when estimating the TAB factor of an intangible asset? ... Amortisation of intangible assets is not always tax deductible.
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http://www.taxamortisation.com/tax-amortisation-benefit/newzealand.html
What useful life should be considered when estimating the TAB factor of an intangible asset? ... Amortisation of intangible assets is not always tax deductible.
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39
GOODWILL IMPAIRMENT TEST: CAN IT BE IMPROVED?
https://www.efrag.org/Assets/Download?assetUrl=%2Fsites%2Fwebpublishing%2FSiteAssets%2FGoodwill%2520Impairment%2520Test%2520Can%2520it%2520be%2520improved.pdf
Allow the use of a post-tax rate. 2.55 - 2.64. How to determine the recov- erable amount: targeting in- ternally generating goodwill. • Deduct an accretion ...
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https://www.efrag.org/Assets/Download?assetUrl=%2Fsites%2Fwebpublishing%2FSiteAssets%2FGoodwill%2520Impairment%2520Test%2520Can%2520it%2520be%2520improved.pdf
Allow the use of a post-tax rate. 2.55 - 2.64. How to determine the recov- erable amount: targeting in- ternally generating goodwill. • Deduct an accretion ...
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40
Need to help in recording goodwill impairment (or ...
https://ttlc.intuit.com/community/taxes/discussion/need-to-help-in-recording-goodwill-impairment-or-reallocation-of-a-decrease-in-consideration-in/00/1580394
goodwill impairment is not deductible for tax purposes. it is for accounting purposes. part III is when buyer & seller agree to reallocation or ...
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https://ttlc.intuit.com/community/taxes/discussion/need-to-help-in-recording-goodwill-impairment-or-reallocation-of-a-decrease-in-consideration-in/00/1580394
goodwill impairment is not deductible for tax purposes. it is for accounting purposes. part III is when buyer & seller agree to reallocation or ...
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41
OTHER ASSETS AND LIABILITIES - FDIC
https://www.fdic.gov/regulations/safety/manual/section3-7.pdf
a particular tax jurisdiction is a net credit balance, then a net deferred tax liability is reported. A bank may report a net deferred tax debit, or asset, ...
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https://www.fdic.gov/regulations/safety/manual/section3-7.pdf
a particular tax jurisdiction is a net credit balance, then a net deferred tax liability is reported. A bank may report a net deferred tax debit, or asset, ...
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42
Corporation Tax Treatment of Goodwill and Related Assets
https://www.dixonwilson.com/technical-updates/corporation-tax-treatment-goodwill-and-related-assets
The rules were changed again with effect from 8 July 2015, so as to deny a corporation tax deduction for amortisation on any goodwill or other ...
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https://www.dixonwilson.com/technical-updates/corporation-tax-treatment-goodwill-and-related-assets
The rules were changed again with effect from 8 July 2015, so as to deny a corporation tax deduction for amortisation on any goodwill or other ...
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43
Valuation effects of tax -deductible goodwill - ProQuest
https://search.proquest.com/openview/0676d3436040a969de9494d1020cab50/1?pq-origsite=gscholar&cbl=18750&diss=y
Unlike goodwill amortization for financial reporting, which is a non-cash expense, tax-deductible goodwill provides cash savings for acquiring firms and may ...
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https://search.proquest.com/openview/0676d3436040a969de9494d1020cab50/1?pq-origsite=gscholar&cbl=18750&diss=y
Unlike goodwill amortization for financial reporting, which is a non-cash expense, tax-deductible goodwill provides cash savings for acquiring firms and may ...
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44
How ASC 740 Applies to Business Combinations
https://pro.bloombergtax.com/brief/how-asc-740-applies-to-business-combinations/
Though tax-deductible goodwill only arises from asset acquisitions (deemed or otherwise), there are often situations in which tax-deductible ...
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https://pro.bloombergtax.com/brief/how-asc-740-applies-to-business-combinations/
Though tax-deductible goodwill only arises from asset acquisitions (deemed or otherwise), there are often situations in which tax-deductible ...
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45
EITF Issue No. 10-A - FASB
https://www.fasb.org/document/blob?fileName=IS100AWW.pdf
Goodwill is tested for impairment at the reporting unit level based on a ... includes deferred tax liabilities to be consistent with the treatment of ...
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https://www.fasb.org/document/blob?fileName=IS100AWW.pdf
Goodwill is tested for impairment at the reporting unit level based on a ... includes deferred tax liabilities to be consistent with the treatment of ...
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46
Goodwill Impairment Charges Definition - Law Insider
https://www.lawinsider.com/dictionary/goodwill-impairment-charges
Define Goodwill Impairment Charges. means accounting charges resulting from the ... $269 million of the goodwill impairment charge was not tax deductible.
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https://www.lawinsider.com/dictionary/goodwill-impairment-charges
Define Goodwill Impairment Charges. means accounting charges resulting from the ... $269 million of the goodwill impairment charge was not tax deductible.
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47
PRESS RELEASE - SEC.gov
https://www.sec.gov/Archives/edgar/data/789019/000119312512292236/d376152dex991.htm
... non-tax deductible income statement charge for the fourth quarter of fiscal year 2012 for the impairment of goodwill in its Online Services Division ...
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https://www.sec.gov/Archives/edgar/data/789019/000119312512292236/d376152dex991.htm
... non-tax deductible income statement charge for the fourth quarter of fiscal year 2012 for the impairment of goodwill in its Online Services Division ...
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48
New accounting and tax treatment of the goodwill in Spain 2016
https://www.accountinginspain.com/new-accounting-and-tax-treatment-of-the-goodwill-in-spain-2016/
With regard to the taxation of goodwill, the amortization of the goodwill remains unchanged, so that it will be deductible with the maximum annual limit of the ...
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https://www.accountinginspain.com/new-accounting-and-tax-treatment-of-the-goodwill-in-spain-2016/
With regard to the taxation of goodwill, the amortization of the goodwill remains unchanged, so that it will be deductible with the maximum annual limit of the ...
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49
GOODWILL RETHINK - Peter Rayney Tax Consulting
https://www.peterrayney.co.uk/pdfs/Goodwill.pdf
from the Chancellor's Summer Budget box was the abolition of tax relief for the amortisation of goodwill and customer-related intangible assets. Under UK GAAP, ...
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https://www.peterrayney.co.uk/pdfs/Goodwill.pdf
from the Chancellor's Summer Budget box was the abolition of tax relief for the amortisation of goodwill and customer-related intangible assets. Under UK GAAP, ...
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50
Sec. 197 Amortization of goodwill and certain other intangibles
https://www.taxnotes.com/research/federal/usc26/197
(a) General rule. A taxpayer shall be entitled to an amortization deduction with respect to any amortizable section 197 intangible.
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https://www.taxnotes.com/research/federal/usc26/197
(a) General rule. A taxpayer shall be entitled to an amortization deduction with respect to any amortizable section 197 intangible.
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51
Kirby Restatement: A Warning for Goodwill Impairment Testing
https://blog.auditanalytics.com/kirby-restatement-a-warning-for-goodwill-impairment-testing/
The elimination of Step 2 complicates the testing of goodwill for impairment when the goodwill is tax deductible. As Kirby points out, “the ...
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https://blog.auditanalytics.com/kirby-restatement-a-warning-for-goodwill-impairment-testing/
The elimination of Step 2 complicates the testing of goodwill for impairment when the goodwill is tax deductible. As Kirby points out, “the ...
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52
Sample Disclosures: Accounting for Income Taxes - Deloitte
https://www2.deloitte.com/content/dam/Deloitte/us/Documents/Tax/us-tax-sampledisclosures-ait-022315.pdf
Components of the Net Deferred Tax Asset or Liability. 13. Operating Loss and Tax Credit Carryforwards. 13. Valuation Allowance and Risks and Uncertainties.
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https://www2.deloitte.com/content/dam/Deloitte/us/Documents/Tax/us-tax-sampledisclosures-ait-022315.pdf
Components of the Net Deferred Tax Asset or Liability. 13. Operating Loss and Tax Credit Carryforwards. 13. Valuation Allowance and Risks and Uncertainties.
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53
New FASB Guidance Simplifies the Test for Goodwill Impairment
https://www.mossadams.com/articles/2017/february/fasb-guidance-simplifies-the-test-for-goodwill-imp
In measuring the amount of a reporting unit's goodwill impairment, an entity should consider the tax effect of any tax deductible goodwill, ...
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https://www.mossadams.com/articles/2017/february/fasb-guidance-simplifies-the-test-for-goodwill-imp
In measuring the amount of a reporting unit's goodwill impairment, an entity should consider the tax effect of any tax deductible goodwill, ...
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54
Goodwill & Impairment
https://f.hubspotusercontent40.net/hubfs/3465794/Goodwill%20%26%20Impairment%20.pdf
taxes. If goodwill is deductible for tax purposes, recognition of a goodwill impairment charge would increase a deferred tax asset or decrease.
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https://f.hubspotusercontent40.net/hubfs/3465794/Goodwill%20%26%20Impairment%20.pdf
taxes. If goodwill is deductible for tax purposes, recognition of a goodwill impairment charge would increase a deferred tax asset or decrease.
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55
Helios Technologies Annual report pursuant to Section 13 and ...
https://www.heliostechnologies.com/investors/sec-filings/all-sec-filings/xbrl_doc_only/2516
Goodwill and Intangible Assets Disclosure [Abstract] ... Impairment charge. (31,871. ) ... non-tax-deductible goodwill impairment charge of $31,871.
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https://www.heliostechnologies.com/investors/sec-filings/all-sec-filings/xbrl_doc_only/2516
Goodwill and Intangible Assets Disclosure [Abstract] ... Impairment charge. (31,871. ) ... non-tax-deductible goodwill impairment charge of $31,871.
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56
FRS 136: IMPAIRMENT OF ASSETS - MICPA
http://www.micpa.com.my/micpamember/document/TaxImplications_MFRS136_FRS136-0612.pdf
An impairment loss of an asset which is recognised as an expense in the income statement is not eligible for tax deduction as it is capital in nature.
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http://www.micpa.com.my/micpamember/document/TaxImplications_MFRS136_FRS136-0612.pdf
An impairment loss of an asset which is recognised as an expense in the income statement is not eligible for tax deduction as it is capital in nature.
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57
Impairment of Assets - Income Tax Department
https://incometaxindia.gov.in/Rules/Companies%20(Accounting%20Standards)%20Rules,%202006/2009/103120000000005555.htm
An asset is carried at more than its recoverable amount if its carrying amount exceeds the amount to be recovered through use or sale of the asset. If this is ...
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https://incometaxindia.gov.in/Rules/Companies%20(Accounting%20Standards)%20Rules,%202006/2009/103120000000005555.htm
An asset is carried at more than its recoverable amount if its carrying amount exceeds the amount to be recovered through use or sale of the asset. If this is ...
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58
Slovenia - Should Goodwill Impairment Be Treated as a Tax ...
https://www.econbiz.de/Record/slovenia-should-goodwill-impairment-be-treated-as-a-tax-deductible-expense-odar-marjan/10009982935
Slovenia - Should Goodwill Impairment Be Treated as a Tax-Deductible Expense? Year of publication: 2012. Authors: Odar, Marjan ; Pate, Bla. Published in:.
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https://www.econbiz.de/Record/slovenia-should-goodwill-impairment-be-treated-as-a-tax-deductible-expense-odar-marjan/10009982935
Slovenia - Should Goodwill Impairment Be Treated as a Tax-Deductible Expense? Year of publication: 2012. Authors: Odar, Marjan ; Pate, Bla. Published in:.
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59
Impairment of eligible capital property - CCA 14.1 - goodwill ...
https://www.protaxcommunity.com/t/impairment-of-eligible-capital-property-cca-14-1-goodwill-and-customer-lists/3839
Not sure if you're considering an impairment of fixed assets, but in any case, impairment losses are not tax deductible until the asset is ...
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https://www.protaxcommunity.com/t/impairment-of-eligible-capital-property-cca-14-1-goodwill-and-customer-lists/3839
Not sure if you're considering an impairment of fixed assets, but in any case, impairment losses are not tax deductible until the asset is ...
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60
Goodwill Impairment Test Simplified - FORVIS
https://www.forvis.com/sites/default/files/2018-07/Goodwill-Impairment-Test-Simplified.pdf
When goodwill impairment exists, entities will also need to consider the deferred tax effect from any tax-deductible goodwill on a reporting unit's carrying ...
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https://www.forvis.com/sites/default/files/2018-07/Goodwill-Impairment-Test-Simplified.pdf
When goodwill impairment exists, entities will also need to consider the deferred tax effect from any tax-deductible goodwill on a reporting unit's carrying ...
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61
No changes planned for goodwill impairment test - Rehmann
https://www.rehmann.com/resources-insights/business-wisdom-2/item/3094-no-changes-planned-for-goodwill-impairment-test
However, public companies aren't allowed to amortize goodwill. Instead, they must test it annually for impairment. In addition, all companies ...
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https://www.rehmann.com/resources-insights/business-wisdom-2/item/3094-no-changes-planned-for-goodwill-impairment-test
However, public companies aren't allowed to amortize goodwill. Instead, they must test it annually for impairment. In addition, all companies ...
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62
Intangible asset depreciation | Treasury.gov.au
https://treasury.gov.au/national-innovation-and-science-agenda/intangible-asset-depreciation__trashed
For purposes of income tax, certain intangible assets are depreciated over a number of years, set by statute (taxable effective life).
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https://treasury.gov.au/national-innovation-and-science-agenda/intangible-asset-depreciation__trashed
For purposes of income tax, certain intangible assets are depreciated over a number of years, set by statute (taxable effective life).
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63
Goodwill Impairment: Updated Standard Offers Reporting Relief
https://paro.ai/blog/goodwill-impairment/
Private companies also need to ensure that they are following IRS tax regulations for intangible assets. Generally, in tax accounting, goodwill is amortized ...
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https://paro.ai/blog/goodwill-impairment/
Private companies also need to ensure that they are following IRS tax regulations for intangible assets. Generally, in tax accounting, goodwill is amortized ...
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64
How to Structure a Business Asset Purchase with Taxes in Mind
https://www.hallkistler.com/hk-news/how-to-structure-a-business-asset-purchase-with-taxes-in-mind/
With an asset purchase, the most important tax-saving opportunity revolves around how you allocate the total purchase price to the specific assets that are ...
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https://www.hallkistler.com/hk-news/how-to-structure-a-business-asset-purchase-with-taxes-in-mind/
With an asset purchase, the most important tax-saving opportunity revolves around how you allocate the total purchase price to the specific assets that are ...
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65
Tax Goodwill - Fincyclopedia
https://fincyclopedia.net/accounting/t/tax-goodwill
Typically, the buyer of such assets is eligible for a tax deduction through amortization of the goodwill paid over the course of 15-years.
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https://fincyclopedia.net/accounting/t/tax-goodwill
Typically, the buyer of such assets is eligible for a tax deduction through amortization of the goodwill paid over the course of 15-years.
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66
No Easy Way to Revise Presentation Rules for Amortized ...
https://tax.thomsonreuters.com/news/no-easy-way-to-revise-presentation-rules-for-amortized-goodwill-rulemakers-signal/
Additionally, today's rules require goodwill impairment to be presented as a separate line item in the income statement within continuing ...
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https://tax.thomsonreuters.com/news/no-easy-way-to-revise-presentation-rules-for-amortized-goodwill-rulemakers-signal/
Additionally, today's rules require goodwill impairment to be presented as a separate line item in the income statement within continuing ...
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67
Does Financial Reporting for Income Tax Expense Affect the ...
https://www.researchgate.net/publication/336228949_Does_Financial_Reporting_for_Income_Tax_Expense_Affect_the_Timeliness_of_Goodwill_Impairments
Download Citation | Does Financial Reporting for Income Tax Expense Affect the Timeliness of Goodwill Impairments?
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https://www.researchgate.net/publication/336228949_Does_Financial_Reporting_for_Income_Tax_Expense_Affect_the_Timeliness_of_Goodwill_Impairments
Download Citation | Does Financial Reporting for Income Tax Expense Affect the Timeliness of Goodwill Impairments?
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68
Understanding Tax Amortization Benefit Considerations and ...
https://www.valuationresearch.com/pure-perspectives/tax-amortization-benefit-international-impact/
This is different from U.S. tax amortization benefit rules where all identifiable intangible assets and goodwill are amortized over a 15-year period for tax ...
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https://www.valuationresearch.com/pure-perspectives/tax-amortization-benefit-international-impact/
This is different from U.S. tax amortization benefit rules where all identifiable intangible assets and goodwill are amortized over a 15-year period for tax ...
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69
Impaired Asset Definition, Measurement, & Examples - NetSuite
https://www.netsuite.com/portal/resource/articles/accounting/impaired-asset.shtml
Note that asset impairment is akin to an advanced depreciation. Whenever a fixed asset undergoes a significant change that may reduce the ...
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https://www.netsuite.com/portal/resource/articles/accounting/impaired-asset.shtml
Note that asset impairment is akin to an advanced depreciation. Whenever a fixed asset undergoes a significant change that may reduce the ...
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70
New Accounting Alternative for Evaluating Goodwill ... - CBIZ
https://www.cbiz.com/insights/articles/article-details/new-accounting-alternative-for-evaluating-goodwill-impairment-triggering-events
An impairment test would be required on June 9, the date of the triggering event occurrence. The entity would also perform an annual impairment ...
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https://www.cbiz.com/insights/articles/article-details/new-accounting-alternative-for-evaluating-goodwill-impairment-triggering-events
An impairment test would be required on June 9, the date of the triggering event occurrence. The entity would also perform an annual impairment ...
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71
The Continuing Conundrum of How to Exclude Goodwill in ...
https://hawleytroxell.com/2017/08/continuing-conundrum-exclude-goodwill-unitary-property-taxation-proposed-solution/
As such, to the extent there are earnings attributable to assets that are exempt from taxation, including the intangible assets that are exempt ...
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https://hawleytroxell.com/2017/08/continuing-conundrum-exclude-goodwill-unitary-property-taxation-proposed-solution/
As such, to the extent there are earnings attributable to assets that are exempt from taxation, including the intangible assets that are exempt ...
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72
Differences in PPA Procedures: Financial Reporting vs Tax ...
https://www.stout.com/-/media/pdf/sj17-differences-in-ppa-procedures-financial-reporting-vs-tax-reporting-pdf-ada.pdf
goodwill (the Goodwill Accounting. Alternative). ... Tax. Reporting. Purchase price allocation methodologies may have ... amortization is tax deductible.
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https://www.stout.com/-/media/pdf/sj17-differences-in-ppa-procedures-financial-reporting-vs-tax-reporting-pdf-ada.pdf
goodwill (the Goodwill Accounting. Alternative). ... Tax. Reporting. Purchase price allocation methodologies may have ... amortization is tax deductible.
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73
FASB Muses on Goodwill Impairments - Lucas Parris - LinkedIn
https://www.linkedin.com/pulse/fasb-muses-goodwill-impairments-lucas-parris?articleId=6193879905718059009
Clarified Technical Guidance – The Board decided to include guidance on the deferred tax effects of tax deductible goodwill on the ...
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https://www.linkedin.com/pulse/fasb-muses-goodwill-impairments-lucas-parris?articleId=6193879905718059009
Clarified Technical Guidance – The Board decided to include guidance on the deferred tax effects of tax deductible goodwill on the ...
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74
Your 2022 Guide to the Goodwill Donations Tax Deduction
https://www.keepertax.com/posts/goodwill-donations-tax-deduction
Normally, charitable contributions are a personal itemized deduction. Like medical expenses, mortgage interest, and property taxes, these are personal expenses ...
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https://www.keepertax.com/posts/goodwill-donations-tax-deduction
Normally, charitable contributions are a personal itemized deduction. Like medical expenses, mortgage interest, and property taxes, these are personal expenses ...
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75
What is your personal opinion regarding the accounting for...
https://www.coursehero.com/tutors-problems/Financial-Accounting/29514069-What-is-your-personal-opinion-regarding-the-accounting-for-goodwill-S/
1. Goodwill is simply, the additional amount that an acquirer is willing to pay over the fair value of the acquired unit. In general, companies first choose ...
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https://www.coursehero.com/tutors-problems/Financial-Accounting/29514069-What-is-your-personal-opinion-regarding-the-accounting-for-goodwill-S/
1. Goodwill is simply, the additional amount that an acquirer is willing to pay over the fair value of the acquired unit. In general, companies first choose ...
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76
ASU 2017-04 Intangibles-Goodwill and other - YouTube
https://www.youtube.com/watch?v=E0NTt3lVfnI
May 19, 2017
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https://www.youtube.com/watch?v=E0NTt3lVfnI
May 19, 2017
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77
The New Guidance for Goodwill Impairment - Josef Rashty, CPA
https://josefrashty.com/uploads/3/4/1/9/34190589/2018-09_goodwill_tcpaj.pdf
... income tax considerations regarding the financial implications of goodwill impairment. ... attributes (e.g., tax credit carryforwards.
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https://josefrashty.com/uploads/3/4/1/9/34190589/2018-09_goodwill_tcpaj.pdf
... income tax considerations regarding the financial implications of goodwill impairment. ... attributes (e.g., tax credit carryforwards.
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78
CBDT notifies new tax rules on goodwill - Mint
https://www.livemint.com/companies/news/new-tax-rules-notified-on-goodwill-11625751662318.html
The purchase price of an asset often includes a premium, which is regarded as goodwill on the books of the buyer. The government amended the ...
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https://www.livemint.com/companies/news/new-tax-rules-notified-on-goodwill-11625751662318.html
The purchase price of an asset often includes a premium, which is regarded as goodwill on the books of the buyer. The government amended the ...
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79
Part 09-02-05 - Tax Relief Scheme for Capital Expenditure on ...
https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-09/09-02-05.pdf
intangible asset in accordance with generally accepted accounting practice. Note: An accounting period for corporation tax purposes may not exceed 12 months ...
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https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-09/09-02-05.pdf
intangible asset in accordance with generally accepted accounting practice. Note: An accounting period for corporation tax purposes may not exceed 12 months ...
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80
MASB 23 Impairment of Assets
https://www.masb.org.my/article.php?id=394&page=15
At the end of 20X4, the tax base of the identifiable assets of the Country A cash-generating unit is RM1,100. Impairment losses are not deductible for tax ...
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https://www.masb.org.my/article.php?id=394&page=15
At the end of 20X4, the tax base of the identifiable assets of the Country A cash-generating unit is RM1,100. Impairment losses are not deductible for tax ...
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81
Accounting and Taxation Treatment of Goodwill in Portugal
http://repositorio.uportu.pt/jspui/bitstream/11328/2707/1/1659.pdf
That means that for accounting expenses related to the impairment of intangible assets to be relevant for tax purposes, they have to observe two conditions. It ...
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http://repositorio.uportu.pt/jspui/bitstream/11328/2707/1/1659.pdf
That means that for accounting expenses related to the impairment of intangible assets to be relevant for tax purposes, they have to observe two conditions. It ...
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82
Auf Wiedersehen, Step 2! Changes to Goodwill Impairment ...
https://www.gaapdynamics.com/insights/blog/2018/03/27/auf-wiedersehen,-step-2!-changes-to-goodwill-impairment-under-asc-350/
... income tax effects of tax-deductible goodwill on the carrying amount of the reporting unit when measuring the goodwill impairment loss.
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https://www.gaapdynamics.com/insights/blog/2018/03/27/auf-wiedersehen,-step-2!-changes-to-goodwill-impairment-under-asc-350/
... income tax effects of tax-deductible goodwill on the carrying amount of the reporting unit when measuring the goodwill impairment loss.
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83
Media Release: Credit Suisse reports pre-tax loss of CHF 522 ...
https://www.credit-suisse.com/media/assets/corporate/docs/about-us/media/media-release/2022/02/q4-21-press-release-en.pdf
Our reported financial results were negatively impacted by the Archegos matter, the impairment of goodwill relating to the Donaldson, Lufkin & ...
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https://www.credit-suisse.com/media/assets/corporate/docs/about-us/media/media-release/2022/02/q4-21-press-release-en.pdf
Our reported financial results were negatively impacted by the Archegos matter, the impairment of goodwill relating to the Donaldson, Lufkin & ...
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84
Small Business - Goodwill - TaxTips.ca
https://www.taxtips.ca/smallbusiness/goodwill.htm
For tax purposes, goodwill is considered eligible capital property, and can be written off in a manner similar to capital cost allowance.
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https://www.taxtips.ca/smallbusiness/goodwill.htm
For tax purposes, goodwill is considered eligible capital property, and can be written off in a manner similar to capital cost allowance.
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85
Deferred tax – a Chief Financial Officer's guide to avoiding the ...
https://www.grantthornton.com.au/globalassets/1.-member-firms/australian-website/technical-publications/ifrs/gtal-2013-deferred-tax-a-chief-financial-officers-guide-to-avoiding-the-pitfalls.pdf
At the end of the year, no impairment has been charged on this goodwill. In the tax computation for the year, a deduction of CU5,000 has been ...
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https://www.grantthornton.com.au/globalassets/1.-member-firms/australian-website/technical-publications/ifrs/gtal-2013-deferred-tax-a-chief-financial-officers-guide-to-avoiding-the-pitfalls.pdf
At the end of the year, no impairment has been charged on this goodwill. In the tax computation for the year, a deduction of CU5,000 has been ...
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86
Goodwill Hunting: Elimination of Step 2 and the implications ...
https://www.accountingtoday.com/opinion/goodwill-hunting-elimination-of-step-2-in-fasbs-goodwill-impairment-test-and-the-implications-for-public-companies
When goodwill is tax deductible, a goodwill impairment charge would increase a deferred tax asset or decrease a deferred tax liability, ...
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https://www.accountingtoday.com/opinion/goodwill-hunting-elimination-of-step-2-in-fasbs-goodwill-impairment-test-and-the-implications-for-public-companies
When goodwill is tax deductible, a goodwill impairment charge would increase a deferred tax asset or decrease a deferred tax liability, ...
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87
Restriction of corporation tax relief for business goodwill ...
https://www.gov.uk/government/publications/restriction-of-corporation-tax-relief-for-business-goodwill-amortisation
This measure affects companies who recognise purchased goodwill and customer related intangible assets in their accounts, typically on the ...
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https://www.gov.uk/government/publications/restriction-of-corporation-tax-relief-for-business-goodwill-amortisation
This measure affects companies who recognise purchased goodwill and customer related intangible assets in their accounts, typically on the ...
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88
28. Impairment of non-financial assets 29. Income tax credit ...
https://www.bafokengplatinum.co.za/reports/integrated-report-2015/pdf/notes/29.pdf
Impairment of goodwill — refer Note 6 ... Tax credit/(expense)calculated at a tax rate of 28% (2014: 28%). 1 265.7. (236.5). Non-taxable income.
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https://www.bafokengplatinum.co.za/reports/integrated-report-2015/pdf/notes/29.pdf
Impairment of goodwill — refer Note 6 ... Tax credit/(expense)calculated at a tax rate of 28% (2014: 28%). 1 265.7. (236.5). Non-taxable income.
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89
In jurisdictions where the impairment of goodwill is not tax ...
https://study.com/academy/answer/in-jurisdictions-where-the-impairment-of-goodwill-is-not-tax-deductible-aasb-112-income-taxes-a-does-not-permit-the-application-of-deferred-tax-accounting-to-goodwill-b-allows-the-recognition-of-a-deferred-tax-item-in-relation-to-goodwill-c-require.html
"Impairment of goodwill" arises when the fair value of the goodwill is less than the carrying value of goodwill during the given period of time. It is ...
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https://study.com/academy/answer/in-jurisdictions-where-the-impairment-of-goodwill-is-not-tax-deductible-aasb-112-income-taxes-a-does-not-permit-the-application-of-deferred-tax-accounting-to-goodwill-b-allows-the-recognition-of-a-deferred-tax-item-in-relation-to-goodwill-c-require.html
"Impairment of goodwill" arises when the fair value of the goodwill is less than the carrying value of goodwill during the given period of time. It is ...
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90
Guidance issued on goodwill recognition in M&A - tax@hand
https://www.taxathand.com/article/9604/Taiwan/2018/Guidance-issued-on-goodwill-recognition-in-M-A
Under the decree, goodwill may be recognized in a business combination transaction and amortized over the amortization period set out in the ...
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https://www.taxathand.com/article/9604/Taiwan/2018/Guidance-issued-on-goodwill-recognition-in-M-A
Under the decree, goodwill may be recognized in a business combination transaction and amortized over the amortization period set out in the ...
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91
COVID 19 Accounting Standards Update Provides Goodwill ...
https://www.eidebailly.com/insights/articles/2021/3/covid-19-accounting-standards-update-provides-goodwill-impairment-relief
COVID 19 Accounting Standards Update Provides Goodwill Impairment Relief · The traditional model one-step approach (no amortization of goodwill, ...
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https://www.eidebailly.com/insights/articles/2021/3/covid-19-accounting-standards-update-provides-goodwill-impairment-relief
COVID 19 Accounting Standards Update Provides Goodwill Impairment Relief · The traditional model one-step approach (no amortization of goodwill, ...
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92
Tax rules, market changes may stretch goodwill testing | Article
https://www.complianceweek.com/tax-rules-market-changes-may-stretch-goodwill-testing/24755.article
Goodwill impairment testing has evened out a bit over the past few years after the ... Other effects from the tax bill, like changes in interest deduction ...
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https://www.complianceweek.com/tax-rules-market-changes-may-stretch-goodwill-testing/24755.article
Goodwill impairment testing has evened out a bit over the past few years after the ... Other effects from the tax bill, like changes in interest deduction ...
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93
The Art and Science of Goodwill Impairment Testing
https://www.connerash.com/blog/goodwill-impairment-testing/
Under current U.S. Generally Accepted Accounting Principles (GAAP), public companies that report goodwill on their balance sheet must test ...
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https://www.connerash.com/blog/goodwill-impairment-testing/
Under current U.S. Generally Accepted Accounting Principles (GAAP), public companies that report goodwill on their balance sheet must test ...
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94
Chapter 3 - Applying IFRS accounting treatment
https://taxpolicy.ird.govt.nz/en/publications/2017/2017-dd-black-hole-feasibility/chapter-3
3.17 For feasibility expenditure that has been capitalised for accounting (and thus for tax), a deduction would still be available in the event that the asset ...
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https://taxpolicy.ird.govt.nz/en/publications/2017/2017-dd-black-hole-feasibility/chapter-3
3.17 For feasibility expenditure that has been capitalised for accounting (and thus for tax), a deduction would still be available in the event that the asset ...
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95
BNN Briefing: Employee benefit plan provisions, evaluating ...
https://www.bnncpa.com/blog/bnn-briefing-employee-benefit-plan-provisions-evaluating-goodwill-impairment-employee-retention-credit-and-more/
... a variety of accounting, tax, and employee benefit plan updates. ... evaluating goodwill impairment, employee retention credit and more!
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https://www.bnncpa.com/blog/bnn-briefing-employee-benefit-plan-provisions-evaluating-goodwill-impairment-employee-retention-credit-and-more/
... a variety of accounting, tax, and employee benefit plan updates. ... evaluating goodwill impairment, employee retention credit and more!
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96
GE's Big Goodwill Impairment Draws Scrutiny - CFO Magazine
https://www.cfo.com/accounting-tax/2018/12/ges-big-goodwill-impairment-draws-scrutiny/
Or was it the fact that the pre-tax, non-cash impairment related primarily to an acquisition GE made three years ago? The acquired asset ...
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https://www.cfo.com/accounting-tax/2018/12/ges-big-goodwill-impairment-draws-scrutiny/
Or was it the fact that the pre-tax, non-cash impairment related primarily to an acquisition GE made three years ago? The acquired asset ...
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97
IAS 36 — Impairment of Assets - IAS Plus
https://www.iasplus.com/en/standards/ias/ias36
If the recoverable amount of the unit exceeds the carrying amount of the unit, the unit and the goodwill allocated to that unit is not impaired · If the carrying ...
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https://www.iasplus.com/en/standards/ias/ias36
If the recoverable amount of the unit exceeds the carrying amount of the unit, the unit and the goodwill allocated to that unit is not impaired · If the carrying ...
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