The Basis for Your Decisions

ASC Compliance

Subject Matter Expertise

ASC Topics 805, 350, and 360 (formerly FAS 141,142, and 144) have outlined the valuation of intangible assets in modern business transactions. In today's economy, the valuation of intangible assets at telecommunications, technology, and media companies routinely fluctuate in response to such factors as competitive pressures, advertising cycles, the equity markets, demographic trends, audience tastes, and governmental actions. Bond & Pecaro has established methodologies for valuating these important intangible assets at the time of transactions, as well as determining whether the values of these assets have been impaired.

Bond & Pecaro's principals are subject matter experts in ASC Topics 350, 360, 718, 805, and 820 (formerly FAS 142, 144, 123 (R), 141 (R), and 157) and have written several authoritative white papers on the topic, including:

More information about Bond & Pecaro's impairment testing can be found by clicking here.