| Typicality: | 0.369 |
| Saliency: | 0.279 |
| for goodwill impairment | 4 | purpose |
| for equity method investments | 4 | other |
| amendment → simplify → the accounting | 10 |
| amendment → simplify → several aspects of the accounting | 7 |
| amendment → simplify → accounting guidance | 3 |
| negative | neutral | positive |
| 0.033 | 0.733 | 0.234 |
| Raw frequency | 20 |
| Normalized frequency | 0.279 |
| Modifier score | 0.500 |
| Perplexity | 408.544 |