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Bargain Purchases In Energy Business Combinations: A Rarity Explained

In the years since FAS 141 (now codified as ASC 805, Business Combinations) was implemented in 2001, the vast majority of business combinations have resulted in the recognition of goodwill or have been goodwill/bargain...more

Scrutiny Increasing On Energy Private Equity Valuation [Audio]

The valuation of private equity investments has recently garnered greater marketplace attention, and the SEC is updating its guidance on these valuations for the first time in 50 years. Managing Director Paul Legoudes and...more

Energy Private Equity Valuation In A COVID-19 World

As private equity fund managers assess the economic impact of COVID-19, developing reliable valuation processes and procedures for their investments will ensure transparency to regulators and investors....more

Why Outlook For Oilfield Services Sector Is Down, But Not Out

Oilfield service companies will need to preserve capital and ride out the current storm before they can expect to see an uptick in activity....more

5 Questions To Consider in the COVID-19 Environment Around Goodwill & Asset Impairment Testing

As you evaluate the impact of COVID-19 on your business, it’s important to consider these questions around goodwill and asset impairment testing....more

Why COVID-19, Market Volatility Are Catalysts For Goodwill & Asset Impairment Testing

The global and domestic financial markets have seen significant downward volatility over the past several weeks coming on the heels of continued uncertainty related to the spread of the coronavirus (COVID-19) worldwide. The...more

Bringing Goodwill & Asset Impairment Testing into Focus

Find out why adequetely addressing year-end goodwill and long-lived asset impairment testing procedures improves financial audits, reviews and allows for greater transparency. Market equity prices and indices continued to...more

Bargain Purchases in Business Combinations: A Rarity Explained

In the years since Financial Accounting Standard (FAS) 141 (now codified as ASC 805, Business Combinations) was implemented in 2001, most business combinations have resulted in the recognition of goodwill or have been...more

Crude Oil Price Decline Could Trigger Goodwill & Asset Impairment Testing For Energy Companies

By Kevin Cannon With the recent decrease in crude oil prices and market capitalizations, auditors and regulators will now very likely have a renewed focus on impairment testing for goodwill and long-lived assets on the...more

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