| Mergers & Acquisitions: A snapshot December 2008 (76kb)
This edition of focuses on some of the issues companies may face in preparing goodwill impairment tests in the current environment.
- Goodwill impairment testing: What’s old is new again
- Revisiting the goodwill impairment testing framework
- Assessing recent developments
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 Download Mergers & acquisitions: A snapshot October 2008 (77kb)
- Valuation date
- Transaction and restructuring costs
- Contingent consideration
- In-process research and development
- Assets that are not intended to be used
- Partial acquisitions and noncontrolling interests
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