The Financial Reporting Blog

A weekly update on financial reporting topics curated by Mercer Capital’s Financial Reporting Valuation professionals

Free to a Good Home: Assigning Balance Sheet Items to Reorganized Reporting Units

One of the challenges faced by companies in the goodwill impairment testing process involves estimating the carrying value of a reporting unit when the corporate structure of the business has been reorganized. At Mercer Capital, we have assisted companies with this potential problem on numerous occasions.

Are Four Bankruptcy Reorganization Plans Better than One?

Navigating a Chapter 11 bankruptcy and reorganization can be a daunting task, both for the company at issue and for the myriad of stakeholders who often have competing interests. A recent article from the New York Times DealBook discusses the impact of a change in the bankruptcy code that makes it easier for multiple stakeholders to put forth competing reorganization plans.

Getting Brand Intangibles Right

While it may be natural to assume that brand intangibles are most important in consumer products and services, it is wrong to assume that they don’t matter for finance firms.

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