Impairment analysis is typically performed annually to satisfy the financial reporting requirements of an entity.

A long lived assets (or group of assets) should be tested if adverse events cause the likelihood of assets being impaired.

Fair value guidelines require the allocation of purchase consideration to various assets and liabilities acquired.

The entity issuing a stock-based compensation is generally required to recognize compensation expense over an appropriate service period.

Convertible instruments such as convertible preferred stock or convertible bonds are referred to as hybrid instruments given their equity and debt-like characteristics.

The issuance of warrants have become increasingly popular as part of raising capital or fulfilling payment obligations in a form of equity.