Author: Benjamin S. Neuhausen
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 376

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Book Description

Author: Benjamin S. Neuhausen
Publisher: CCH
ISBN: 9780808091134
Category : Business & Economics
Languages : en
Pages : 548

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Book Description
CCH Accounting for Business Combinations, Goodwill, and Other Intangible Assets offers practical guidance on accounting for business combinations, as well as intangible assets and goodwill under both U.S. and international accounting standards. It covers a broad range of transactions, including: acquisitions of businesses by acquiring assets or stock; acquisitions of minority interests; leveraged buyouts; reverse acquisitions; rollup transactions; and transfers and exchanges between companies under common control. This comprehensive resource draws on a variety of accounting literature to amplify the text of FASB Statements No. 141, Business Combinations, and No. 142, Goodwill and Other Intangible Assets, for U.S. standards, and International Financial Reporting Standard 3, Business Combinations, and International Accounting Standard 38, Intangible Assets, for international standards, as issued by the International Accounting Standards Board.

Author: Ervin L. Black
Publisher: John Wiley & Sons
ISBN: 1119157226
Category : Business & Economics
Languages : en
Pages : 288

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Book Description
Concepts, methods, and issues in calculating the fair value of intangibles Accounting for Goodwill and Other Intangible Assets is a guide to one of the most challenging aspects of business valuation. Not only must executives and valuation professionals understand the complicated set of rules and practices that pertain to intangibles, they must also be able to recognize when to apply them. Inside, readers will find these many complexities clarified. Additionally, this book assists professionals in overcoming the difficulties of intangible asset accounting, such as the lack of market quotes and the conflicts among various valuation methodologies. Even the rarest and most problematic situations are treated in detail in Accounting for Goodwill and Other Intangible Assets. For example, the authors analyze principles for identifying finite intangible assets and appropriately accounting for amortization expenses or impairment losses. Using the information in this book, the results of these calculations can also be reported with precision on financial statements. These topics are especially important for ensuring the success of any asset acquisition or business combination. In these special cases, the utmost accuracy is essential. This book provides: Rules for identifying and recognizing intangible assets in business combinations and asset acquisitions Guidance on the accurate valuation and carrying amount calculation of acquired and self-created intangibles Tips for overcoming the challenges unique to intangible assets, including impairment testing Clear instructions for disclosing intangible assets, goodwill, and amortization expenses Accounting for Goodwill and Other Intangible Assets is an indispensable reference for valuation students and specialists. Ervin L. Black and Mark L. Zyla provide thorough instructions for understanding, accounting for, and reporting this challenging asset class.

Author: Ralph L. Benke (Jr.)
Publisher:
ISBN:
Category : Consolidation and merger of corporations
Languages : en
Pages : 0

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Book Description

Author: Ralph L. Benke (Jr.)
Publisher:
ISBN:
Category : Consolidation and merger of corporations
Languages : en
Pages :

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Book Description

Author: James F. Green (Accountant)
Publisher: CCH Incorporated
ISBN:
Category : Business & Economics
Languages : en
Pages : 1138

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Book Description

Author: Financial Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 40

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Book Description
"The 'FASB Accounting Standards Codification'® is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied by nongovernmental entities. An Accounting Standards Update is not authoritative; rather, it is a document that communicates how the Accounting Standards Codification is being amended. It also provides other information to help a user of GAAP understand how and why GAAP is changing and when the changes will be effective."--Page 2 of wrapper.

Author: Financial Accounting Standards Board
Publisher:
ISBN:
Category : Assets (Accounting)
Languages : en
Pages : 166

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Book Description

Author: KPMF LLP. Depat. of Professional Practice
Publisher:
ISBN:
Category : Business enterprises
Languages : en
Pages : 65

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Book Description

Author: Financial Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 364

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Book Description