Interim Controller

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Perspectives: New Lease Guidance

The FASB and IASB issued a revised Leases exposure draft on May 16, 2013, which would mark a significant change to the current accounting for lease transactions.

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Perspectives: Using Qualitative Impairment Testing For Indefinite Lived Intangible Assets

ASU 2012-02 Intangibles-Goodwill and Other (Topic 350): Is there an opportunity to reduce testing and gain efficiencies in impairment testing? Testing Indefinite-Lived Intangible Assets for Impairment provides companies an opportunity to do just that.

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