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If you brush up against accounting issues as you’re reviewing disclosures (and most of us do), check out this 9-minute podcast where John interviews Olga Usvyatsky about recent comments from the Corp Fin Staff on impairment charges.

Olga is a former VP of Research of Audit Analytics where she led the development of new data sets used by investors, regulators, and academics. She also is the author of the “Deep Quarry” newsletter, and an article in the newsletter on recent Corp Fin staff comments on impairment charges provides the basis for this podcast. If you’re connected with Olga on social media or subscribe to her newsletter, you know she has a keen ability to notice accounting issues and explain what they mean to businesses. John & Olga discuss:

1. An overview of GAAP’s “Impairment” concept

2. The Staff’s recent impairment comment to Kraft Heinz & the company’s response

3. Issues typically raised in Staff comments on impairment charges and disclosure

4. Guidance on minimizing the risk of impairment comments and on responding to those comments

If you’d like to join John or Meredith for a podcast to share insights on a securities law, capital markets or corporate governance topic, please reach out to them at john@thecorporatecounsel.net or mervine@ccrcorp.com.

– Liz Dunshee