Impairment Testing
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October 8, 2018

Financial Reporting Update: Goodwill Impairment

Mercer Capital’s latest financial reporting update focuses on the topic of goodwill impairment. In this whitepaper, we feature five articles:

  • Financial Reporting Fallacy: The Whole May Appear Healthier Than the Parts
  • Industry Considerations for Step Zero: Qualitative Assessments
  • Accounting Standards Update 2016-01: Impairment Considerations for Equity Investments
  • What is the Order of Testing for Impairment?
  • Tax Reform and Impairment Testing
Mercer Capital provides a full range of fair value measurement services and opinions that satisfy the scrutiny of auditors, the SEC, and other regulatory bodies. We have broad experience with fair value issues related to public and private companies, financial institutions, private equity firms, start-ups, and other closely held businesses. We also handle a number of different kinds of special projects that corporate finance departments may be outsourcing – completely or partially. In addition, we help clients think through certain financial or strategic questions and perform financial due diligence and quality of earning analyses for some transactions. National audit firms regularly refer financial reporting valuation assignments to Mercer Capital.

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Medical Device Industry Outlook – Five Long-Term Trends to Watch
Medical Device Industry Outlook – Five Long-Term Trends to Watch
Demographic shifts underlie the long-term market opportunity for medical device manufacturers. While efforts to control costs on the part of the government insurer in the U.S. (and elsewhere) may limit future pricing growth for incumbent products, a growing global market provides domestic device manufacturers with an opportunity to broaden and diversify their geographic revenue base. Developing new products and procedures is risky and usually more resource intensive compared to some other growth sectors of the economy. However, barriers to entry in the form of existing regulations provide a measure of relief from competition, especially for newly developed products.
How to Value an Early-Stage FinTech Company
WHITEPAPER | How to Value an Early-Stage FinTech Company
Valuing a FinTech company can be a very complicated and difficult task; however, it carries significance for employees, investors, and stakeholders of the company. While FinTech companies have large differences, including niche (payments, solutions, technologies, etc.) and stage of development, understanding the value of a FinTech company is crucial to everyone with an interest in the company.
Community Bank Stress Testing
WHITEPAPER | Community Bank Stress Testing
Despite the lack of legal requirements for community banks to perform stress tests, recent regulatory commentary suggests that community banks should develop and implement some form of stress testing on at least an annual basis.While not prescriptive in regards to the particular stress testing methods, the guidance suggests a wide range of effective methods depending on the bank’s complexity and portfolio risk. The guidance also notes that stress testing can be applied at various levels of the organization including transactional level stress testing, portfolio level stress testing, enterprise-wide level stress testing, and reverse stress testing.In order to have a better understanding of the stress testing process, this whitepaper walks through an illustrative example of the primary steps to construct a “top-down” portfolio-level stress test. These steps include determining appropriate the economic scenarios, segmenting the loan portfolio and estimating losses, estimating the impact of stress on earnings, and estimating the stress on capital.

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