The FASB removes a step from its goodwill impairment test amid concerns it makes the process too complex and expensive. Corporates with a lot of goodwill compared with fair value of reporting units could see nasty ...
Being seen to comply with myriad regulations has never been more vital, and CFOs can play a key role. A functioning whistleblower policy can help develop this culture
The British engineering giant faces a huge bill over illicit payments to third parties in Asia and elsewhere. The case offers important lessons for CFOs in examining payments to third parties overseas.