Trends in Material Weakness – June, 2013

A material weakness is when a control is missing, designed improperly, or not operating effectively such that a material error could exist in the financial statements.

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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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SEC Comment Letters – what are the current hot topics?

SEC COMMENT LETTERS Addressing SEC comment letters can be an arduous process.

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