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Issue 5(1), October 2010 -- Paper Abstracts

Girard  (p. 9-22)

Cooper (p. 23-32)

Kunz-Osborne (p. 33-41)

Coulmas-Law (p.42-46)

Stasio (p. 47-56)

Albert-Valette-Florence (p.57-63)

Zhang-Rauch (p. 64-70)

Alam-Yasin (p. 71-78)

Mattare-Monahan-Shah (p. 79-94)

Nonis-Hudson-Hunt (p. 95-106)

JOURNAL OF LEADERSHIP, ACCOUNTABILITY AND ETHICS

Hunting for Goodwill: Legal Liability for Failure to Test Intra-Annually

Author(s): Mary Noe

Citation: Mary Noe, (2013) "Hunting for Goodwill: Legal Liability for Failure to Test Intra-Annually," Journal of Leadership, Accountability and Ethics, Vol. 10, Iss. 2, pp. 11 - 15

Article Type: Research paper

Publisher: North American Business Press

Abstract:

The SEC requires that all reporting companies test for goodwill impairment once a year. Events may

cause a reporting company's goodwill to become impaired during the course of a fiscal year. This article

will examine the relationship of GAAP standards governing goodwill impairment and SEC regulations

mandating that GAAP standards be followed and analyze a recent decision addressing section 10(b) and

rule 10-b5 liability arising from the failure to test goodwill intra-annually.