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Identify proposed legislative change that may affect company

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Question

Accounting for business combinations poses many challenges for accounting standard setters. Related topics, such as goodwill impairment, segment reporting and intangible assets, remain on the SEC's radar screen. There are many developments in this sector.

For example, in May 2016 FASB proposed eliminating Step 2 of goodwill impairment testing process.

Research current projects on the FASB's agenda in the following areas:

  1. business combinations
  2. consolidations
  3. segment reporting
  4. accounting for intangible assets

Question 1: Locate financial statements of any publicly traded company that include footnote disclosures concerning any one of the above areas.

Question 2: Identify proposed legislative changes that may affect the company. What database was this located?

Question 3: Does the proposed legislative changes have a high likelihood of affecting the business of the company researched?

Reference no: EM132466951

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