Αποτελέσματα Αναζήτησης
This Statement utilizes the guidance in FASB Concepts Statement No. 7, Using Cash Flow Information and Present Value in Accounting Measurements, for estimating the fair values used in testing both goodwill and other intangible assets that are not being amortized for impairment.
FAS 142 (AS ISSUED) ... stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting Foundation or such applicable third party. Financial Accounting Foundation claims no copyright in any portion hereof ...
FAS 142: Goodwill and Other 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. It addresses how intangible assets that are acquired individually or with a group of other assets (but not those
Professional Standards Technical Practice Aids Trust Services Principles, Criteria, and Illustrations Principles and Criteria for XBRL-Formatted Information New Technical Questions and Answers Audit and Accounting Guides & Audit Risk Alerts Accounting Trends and Techniques Practice Aids New SASs, SSAEs, and SSARSs AICPA Issues Papers
The author explains the basic provisions of SFAS 141 and 142 on accounting for business combinations using the purchase method and on the impairment of intangible assets and goodwill. Many companies will be using these two standards as they enter into new mergers and acquisitions.
Under FAS 142, this is no longer the case. Instead, intangible assets will be tested for impairment annually and on an interim basis if an event or circumstance occurs between annual tests that might reduce the fair value of that asset.
11 Ιουλ 2020 · In this paper, we address whether the FASB accomplished its goals with these new standards. We utilize an OLS regression to assess investors’ ability to forecast a firms’ future performance and to determine whether the information related to these accounting changes are impounded into market prices.
