Goodwill: Purchase Accounting Versus Pooling of Interest Accounting PDF Download

Author: Anne Katherine Klisurich
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 66

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Author: Hugh P. Hughes
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 238

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Author: Accountants International Study Group
Publisher: [s.l.] : Accountants International Study Group
ISBN:
Category : Business & Economics
Languages : en
Pages : 26

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Author: George R. Catlett
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 210

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Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Accounts
Languages : en
Pages : 84

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Author: Joseph Morris
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 408

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Book Description
Contains step-by-step guidance on reviewing an acquisition candidate, setting up and implementing computer system transactions, accounting for the business combination, tax compliance and regulatory considerations. Features a comprehensive discussion on technical accounting and tax requirements along with practical procedural information and examples of application. Supplemented annually to keep accountants up to date with the latest SEC requirements, regulatory and tax law changes.

Author: Anelise Nick Mosich
Publisher:
ISBN:
Category : Consolidation and merger of corporations
Languages : en
Pages : 574

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Author: United States. Congress. House. Committee on Commerce. Subcommittee on Finance and Hazardous Materials
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 158

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Author: Ervin L. Black
Publisher: John Wiley & Sons
ISBN: 1119157153
Category : Business & Economics
Languages : en
Pages : 290

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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: Martin Bloom
Publisher: Routledge
ISBN: 1134073887
Category : Business & Economics
Languages : en
Pages : 246

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Book Description
Goodwill, sometimes purchased but often more significantly internally generated, is the major constituent of the value of many listed companies. Accounting aims to provide users of financial statements with useful information, and more than fifty current International Financial Reporting Standards prescribe accounting disclosure requirements in minute detail. However, these Standards dismiss internally generated goodwill with a single brief provision that it is not to be brought to account at all. The impairment regime now laid down for dealing with purchased goodwill contains severe flaws, while previous methods have also been found to be unsatisfactory. This book traces the history of the goodwill accounting controversy in detail and demonstrates that it has been a prime example of an issue ‘conceived in a way that it is in principle unsolvable’. It explores the problem of recognising the importance of goodwill as a whole and finding a way of presenting meaningful information regarding it in the context of the financial statements. The author’s proposed solution builds upon research undertaken and uses a Market Capitalization Statement, based on a modification of nineteenth century ‘double accounting’ in a modern context. Examples show that the proposed Market Capitalization Statement has the potential to provide significant information not currently available form conventional financial statements, which in turn are freed to present clearer information.