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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.
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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.
This document provides information about and links to download FAS 142, which addresses accounting for goodwill and other intangible assets. It was issued in June 2001 by the Financial Accounting Standards Board and requires companies to annually test goodwill for impairment rather than amortize it.
The FASB 142 review process represents a major step toward enhancing the transparency of the accounting forGoodwill and other intangible assets, and to provide investors a clearer picture of a company’sfinancial health and value.
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FAS142 provides guidance for determining whether tangible and intangible assets and goodwill have lost market value, or in the language of the FASB have been impaired, subsequent to their purchase. Both 141 and 142 break new ground since they focus on the “fair market values” rather than book values of acquired assets, liabilities and goodwill.2 .
