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Wilary Winn LLC
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Goodwill Impairment

Credit Union Merger Results Through 2020 [White Paper]

Released May 2021 introduction This white paper provides readers with an overall perspective of the merger marketplace. The data includes industry-wide information on the number of mergers in the most […]

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Loss Reserve Increases for the Four Largest U.S. Bank Holding Companies Related to the COVID-19 Pandemic

Released August 2020 Introduction The four largest bank holding companies in the United States: JP Morgan Chase & Co., Bank of America Corporation, Citigroup Inc. and Wells Fargo & Company […]

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COVID-19 Medical Advances and Economic Recovery Timeline

Released May 2020 Introduction This white paper, along with its predecessor, released last month, attempts to build an economic recovery timeline based upon medical initiatives currently underway to combat the […]

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Accounting for Goodwill Impairment for Credit Unions [White Paper]

This 2017 paper describes how goodwill can arise through a merger transaction, how to amortize or test the goodwill for impairment, FASB’s simplification of the goodwill impairment assessment model, and how goodwill will be treated for risk-based capital purposes beginning in 2019. Please note that FASB continues to review the accounting for goodwill. Please see our blog post from February 2022.

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