BOND & PECARO

The Basis for Your Decisions

Impairment Testing

Accounting Standards Codification (ASC) Topics 350, 360, and 805 have outlined the valuation of intangible assets in modern business transactions. In today's economy, the valuation of intangible assets at telecommunications, technology, and media companies routinely fluctuates in response to such factors as competitive pressures, advertising cycles, the equity markets, demographic trends, audience tastes, and governmental actions.

Bond & Pecaro has established methodologies for valuing these important intangible assets at the time of transactions, as well as determining whether the values of these assets have been impaired.

More information about impairment testing can be found by clicking here.