The article by Achille Ekeu is about the newly created accounting metric called EBITDAC (Earnings Before Interests, Taxes, Depreciation, Amortization, and Coronavirus). This non-GAAP accounting metric is used by some companies to raise more debts from lending institutions by adjusting or recasting their financial statements to account for lost earnings incurred due to the coronavirus.
Organization
COVID-19 Heat Map: Post-Crisis Credit Recovery Could Take To 2022 And Beyond For Some Sectors
Worldwide analysis by S&P Global Ratings about credit impacts of the COVID-19 pandemic for different industries.
IVSC – Paper: Opportunities for Enhancing the Goodwill Impairment Framework
The third Perspectives Paper is the final paper in its series looking at the subject of “Goodwill-Amortisation”.
The paper offers suggestions for enhancing the goodwill impairment framework in order to improve the information content.
Part 1: Is goodwill a wasting asset with a readily determinable life, or an indefinite lived asset? (Link)
Part 2: Information Value of the Current Impairment Test: Leading or Lagging Indicator? (Link)
Duff & Phelps Valuation Insights – Second Quarter 2020
Newest edition of the Valuation Insights with a fokus on COVID-19.
Content:
- Cost of Capital and Other Valuation Considerations in the Current Environment
- Goodwill Impairment in the COVID-19 Environment
- Measuring Fair Value in Times of Significant Uncertainty
- Transfer Pricing and Supply Chain Planning During and After COVID-19
- Rethink Your Risk Assessment During COVID-19
Mai 2020 Special Edition on Cost of Capital by KPMG Austria
KPMG Austria describes capital market developments and updates their recommendations on the risk-free rate and the equity risk premium for Austria. Dates May 2020
Follow the link to download the paper.
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