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Financial Reporting Blog: Best of 2016

2016’s 10 most popular posts from Mercer Capital’s Financial Reporting Blog.  2016 proved to be an interesting year, both in terms of developments in financial reporting and the range of topics covered on this blog.  We’ve enjoyed sharing our thoughts in this forum over the last three years and look forward to new challenges and opportunities in 2017. To read the full article in Mercer Capital's Financial R ...

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Lands’ End and Trade Name Impairment

Last week, Lands’ End, Inc. announced it would write down the value of its flagship trade name asset.  Management’s preliminary guidance could lower the asset’s value by 20%.  Lucas M. Parris, senior member of Mercer Capital’s Financial Reporting Valuation Group, explores that obviously, a non-cash impairment charge is just that, non-cash, but what does it mean for stakeholders and how is such a charge actu ...

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