Financial Reporting Flash

Mercer Capital’s Financial Reporting Flash provides quarterly commentary and insight on current developments in valuation for financial reporting.

2024

• FASB Provides Clarity on Accounting for Profits Interest Awards Under ASC 718
• The Noncompete Agreement Is Dead, Long Live the Noncompete Agreement
  The FTC Wants to Ban Noncompete Agreements but They Will Likely Endure in Certain Circumstances
• Pay Versus Performance: What’s New in Year 2?
• Goodwill Impairments Are on the Rise. Surprised?

2023 Issues

• Stock-Based Compensation in Volatile Markets
  Employee, Management, and Investor Perspectives
• Letters From the SEC
  Business Combinations Edition
• Impending Guidance on Business Combinations
  Working Draft of The AICPA Accounting and Valuation Guide: Business Combinations