• Artificial Intelligence - Practice Management - QuickRead Top Story

    AI as IP™ Framework: A Practical Guide to Classify, Protect, and Monetize AI Assets (Part II of II)

    April 29, 2026

    AI serves as a double-edged sword, presenting economic risks and the potential to disrupt and harm various industries, while simultaneously enabling significant innovation and growth across many sectors. Yet, for small and mid-sized enterprises (SMEs), the economic value of AI systems is often invisible in financial reporting, lacks legal protections, and is under-leveraged in financing and valuation efforts. In this two-part article, the authors provide a practical guide that builds on earlier articles in the AI as IP™ series and provides SMEs with a step-by-step framework for identifying, classifying, protecting, and monetizing AI assets. In this second part, the authors…

  • QuickPress

    FASB Muses on Goodwill Impairments

    October 19, 2016

    Goodwill—should it be amortized or not?  That is one of the questions the FASB has wrestled with over the last few years.  Lucas Parris, senior member of Mercer Capital’s Financial Reporting Valuation Group, takes us through the changes to this system that are in the works, as the FASB Board made a few tentative decisions regarding the accounting for goodwill impairment for public and private entities. To read the full article in Mercer Capital’s Financial Reporting Blog, click: FASB Muses on Goodwill Impairments. This article is republished from Mercer Capital’s Financial Reporting Blog.  It is reprinted with permission.  To subscribe…

  • QuickPress

    New Rules for Goodwill Impairment?

    June 29, 2016

    This blog outlines some recent changes to the impairment testing regime which provides corporate finance managers with periodic updates and commentary around several topics including impairment testing.  Lucas Parris, senior member of Mercer Capital’s Financial Reporting Valuation Group, provides some insight as to what impact this may have. To read the full article in Mercer Capital’s Financial Reporting Blog, click: New Rules for Goodwill Impairment? This article is republished from Mercer Capital’s Financial Reporting Blog.  It is reprinted with permission.  To subscribe to the blog, visit: http://mercercapital.com/category/financialreportingblog/.

  • QuickPress - QuickRead Featured - Valuation/Appraisal

    Financial Reporting Blog: Best of 2015

    December 22, 2015

    With the New Year just around the corner, Mercer Capital is beginning their countdown a little early.  Here are this year’s 10 most popular posts from The Financial Reporting Blog.  Happy New Year 2016! To read the full article in Mercer Capital’s Financial Reporting Blog, click: Financial Reporting Blog: Best of 2015. This article is republished from Mercer Capital’s Financial Reporting Blog.  It is reprinted with permission.  To subscribe to the blog, visit: http://mercercapital.com/category/financialreportingblog/.

  • Accounting - QuickPress

    New Rules for Goodwill Impairment?

    November 4, 2015

    For some businesses, the possibility for goodwill impairment is an issue.  Lucas M. Parris, senior member of Mercer Capital’s Financial Reporting Valuation Group, explains the FASB proposed changes and what the Board has been discussing for a couple years now.   To read more about the results of this report in the Mercer Capital’s Financial Reporting Blog, click: New Rules for Goodwill Impairment?. This article is republished from Mercer Capital’s Financial Reporting Blog.  It is reprinted with permission.  To subscribe to the blog, visit: http://mercercapital.com/category/financialreportingblog/.

  • QuickRead Top Story - Valuation/Appraisal

    FASB Proposals Provide Exceptions for Private Companies for Fair Value Measurements

    December 15, 2013

    A help or hinderance? On July 1, 2013, FASB issued exposure drafts calling for public commentary on three proposals that address private company stakeholder concerns. Two proposals involve accounting for identifiable intangible assets and goodwill acquired in business combinations. In this article, Mark Zyla analyzes the proposed changes, including potential concerns, and their far-reaching impact on the industry, as well as private and (in 2014) public companies.