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Author: Ryan Walton Cunningham Publisher: ISBN: Category : Accounting Languages : en Pages : 0
Book Description
The Financial Accounting Standards Board (FASB) recently released Statement of Financial Accounting Standards (SFAS) 141 and 142; these statements represent a major change in accounting for business combinations. SFAS 141 Business Communciations, eliminates the pooling-of-interest method, and SFAS 142 centers on the impairment process for goodwill and other intangible assests with indefinite lives. These new standards supersede Accounting Principles Board (APB) Opinion No. 16 and No. 17 respectively. Though the new standards have many weaknesses in the complex impairment method that was instituted to take the place of the amortization of goodwill and other intangible assets, there were many positive changes. Overall business combination information should be more comparable, transparent, and useful under SFAS 141 and 142. These standards may not be the last word on business combinations, but they are definitely a step in the right direction.
Author: Ryan Walton Cunningham Publisher: ISBN: Category : Accounting Languages : en Pages : 0
Book Description
The Financial Accounting Standards Board (FASB) recently released Statement of Financial Accounting Standards (SFAS) 141 and 142; these statements represent a major change in accounting for business combinations. SFAS 141 Business Communciations, eliminates the pooling-of-interest method, and SFAS 142 centers on the impairment process for goodwill and other intangible assests with indefinite lives. These new standards supersede Accounting Principles Board (APB) Opinion No. 16 and No. 17 respectively. Though the new standards have many weaknesses in the complex impairment method that was instituted to take the place of the amortization of goodwill and other intangible assets, there were many positive changes. Overall business combination information should be more comparable, transparent, and useful under SFAS 141 and 142. These standards may not be the last word on business combinations, but they are definitely a step in the right direction.
Author: Patrizio Bianchi Publisher: Routledge ISBN: 135114698X Category : Business & Economics Languages : en Pages : 298
Book Description
This book is the result of a two-year interdisciplinary research programme named PRISM (Policy making, Reporting and measuring, Intangibles, Skills development and Management), financed by the European Commission and aimed both at understanding better how these assets are created and developed and what the policy implications of their growing importance in economies are. The book focuses on the policy issues raised by the increasing importance of intangible assets in a country's growth and competitiveness. The main idea is that the value of intangible assets, which is imperfectly captured by current economic indicators and imperfectly formalized in economic theory, lies in their being the cumulative elements that keep the economy together - the glue of the system. This argument leads to the focus on networks and social capital as drivers of the development of intangible assets and is illustrated by the case of EU innovation and knowledge diffusion policy.
Author: John E. Karayan Publisher: John Wiley & Sons ISBN: 0470074302 Category : Business & Economics Languages : en Pages : 480
Book Description
Strategic Business Tax Planning, Second Edition is the definitive handbook on business tax planning, skipping the unnecessary and minute taxation details and focusing instead on the big picture in taxes. Organized around business processes, this reader-friendly guide shows you how to optimally put tax management principles to work in your business.
Author: Harry I. Wolk Publisher: SAGE ISBN: 1412991692 Category : Business & Economics Languages : en Pages : 809
Book Description
An extensive overview of accounting theory concepts and application Balancing accounting theory with practical issues, the Eighth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to clearly identify the conceptual elements of accounting theory and apply those elements to practice.
Author: Anita L. Feller Publisher: John Wiley & Sons ISBN: 0470378972 Category : Study Aids Languages : en Pages : 207
Book Description
STUDY AIDS/CPA (Certified Public Accountant) The first CPA review product of its kind to address the three research components of the CPA Exam You're a CPA Exam candidate. You've survived all those technical accounting courses and advanced courses on systems, auditing, cost accounting, and tax, and now you're ready to take the big exam. But perhaps in those intermediate or advanced courses, you didn't receive enough exposure to research in the accounting standards, the auditing standards, or the tax code. Help has arrived. Now in a fully revised second edition, Mastering Accounting Research for the CPA Exam provides CPA candidates with a thorough foundation of the authoritative literature, knowledge of the standards, and strategies for researching the infobases for FAR (Financial Accounting and Reporting), AUD (Audit and Attestation), and REG (Regulation). Easy to follow and apply, the new edition of this concise, user-friendly guide brings CPA Exam candidates up to speed quickly on the research component of the Exam and: * Updates all references to Web addresses and information on obtaining infobases * Informs readers on changes to accounting standards * Helps students review on the spot with quick study lists for FAR, AUD, and REG * Offers new coverage and discussion of FAS 155 - 159 * Includes new practice review problems at the end of each chapter Without over-your-head technical jargon, author and CPA Anita Feller clearly explains and illustrates the research strategies for FAR, AUD, and REG that every CPA Exam candidate needs to ace the simulation sections of the CPA Exam.
Author: James R. Hitchner Publisher: John Wiley & Sons ISBN: 0471432598 Category : Business & Economics Languages : en Pages : 1056
Book Description
The appropriate, defensible way to prepare and present businessvaluations, with a strong emphasis on applications and models Financial Valuation provides an all-encompassingvaluation tome that presents the application of financial valuationtheory in an easily understood manner. Delivering valuation theory,the consensus view on application, and the tools to make it happen,James Hitchner?s all-star cast of contributors offer numerousexamples, checklists, and models to assist in navigating avaluation project. The book contains hundreds of short, easilyunderstandable "Valuation Tips," and covers best practices from theview of these twenty-five experts.
Author: WorldatWork Publisher: John Wiley & Sons ISBN: 1119104335 Category : Business & Economics Languages : en Pages : 864
Book Description
Praise for The WorldatWork Handbook of Compensation, Benefits & Total Rewards This is the definitive guide to compensation and benefits for modern HR professionals who must attract, motivate, and retain quality employees. Technical enough for specialists but broad in scope for generalists, this well-rounded resource belongs on the desk of every recruiter and HR executive. An indispensable tool for understanding and implementing the total rewards concept, the WorldatWork Handbook of Compensation, Benefits, and Total Rewards is the key to designing compensation practices that ensure organizational success. Coverage includes: Why the total rewards strategy works Developing the components of a total rewards program Common ways a total rewards program can go wrong Designing and implementing a total rewards program Communicating the total rewards vision Developing a compensation philosophy and package FLSA and other laws that affect compensation Determining and setting competitive salary levels And much more
Author: Michael K. Wells Publisher: Continuing Education Press ISBN: 9780876781197 Category : Business & Economics Languages : en Pages : 228
Book Description
Explains why understanding how a budget works is a key part of any grant proposal, and instructs the grantwriting professional in how to present the budget clearly and tie it to the narrative.
Author: Ryan Walton Cunningham
Author: Ryan Walton Cunningham
Author: John M. Kanner
Author: Patrizio Bianchi
Author: John E. Karayan
Author: Harry I. Wolk
Author: Anita L. Feller
Author: James R. Hitchner
Author: WorldatWork
Author: International Accounting Standards Board
Author: Michael K. Wells