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Summary. This Statement addresses financial accounting and reporting for acquired goodwill and other intangible assets and supersedes APB Opinion No. 17, Intangible Assets.
FAS 142 Summary This Statement addresses financial accounting and reporting for acquired goodwill and other intangible assets and supersedes APB Opinion No. 17, Intangible Assets.
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1 Απρ 2016 · Instead of amortization, SFAS No. 142 mandates an annual goodwill impairment testing. In 2011, in response to concerns that the annual goodwill impairment test involved unjustifiable compliance costs, the FASB issued Accounting Standards Update (ASU) No. 2011-08 (Financial Accounting Standards Board, 2011).
1 Νοε 2015 · This study analyzes the evolution of the Financial Accounting Standards Board (FASB)'s Statement of Financial Accounting Standards (SFAS) 141 and 142, through a detailed analysis of comment letters submitted to the FASB on Business Combinations Exposure Drafts 201 and 201 (Revised).
11 Ιουλ 2020 · In this study, we test whether the FASB accomplished its objective to improve the information content of reported earnings so that investors are “better able to understand” investments in goodwill and other intangible assets.
11 Ιαν 2018 · Based on prior research and in-depth interviews with executives and auditors, we argue that the introduction of Statement of Financial Accounting Standards (SFAS) No. 142, Goodwill and Other Intangible Assets, by the Financial Accounting Standards Board (FASB) can improve firms’ internal information environment.
