Timely Takes Podcast: Recent Staff Comments on Impairment Charges

 

Olga Usvyatsky

Olga Usvyatsky is is a former VP of Research of Audit Analytics.

Olga Usvyatsky 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.

Topics:

  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

You can subscribe to Olga's "Deep Quarry" newletter by clicking this link.

Listen Here:

1. Streaming Audio (for faster play)
    

2. Download Audio (for your audio player)

How to Listen to This Podcast: All you have to do is double-click on the MP3 file you want to listen to and by default, your audio player will open the file and start playing.

The views set forth in the podcast are the speaker's personal views and do not necessarily reflect those of their firm, company, institution, other organizations, or any of the clients with which they are associated.