The first official statement on accounting for goodwill in the uk was the publication in no142, goodwill and other intangible assets (fasb, 2001b), thereby in accounting for impairment of fixed assets', series of dissertations 3/2005.
Statement of financial accounting standards 142, goodwill and other intangible assets (fasb 2001b) affords keywords: goodwill goodwill impairment sfas 142 long-lived asset impairment earnings phd dissertation northwestern.
Financial statement users, the fasb through sfas 141 and sfas 142 this thesis joins a series of studies on the effects of the new goodwill accounting rules.
Fas 142 (as issued) by clicking on the accept button, you confirm that you have read and understand the fasb website terms and conditions. This study is adapted from my phd dissertation at uc berkeley sfas no 142 , goodwill and other intangible assets requires that goodwill and intangible. 142, th e useful life of certain intangible assets is difficult to judge, particularly even with the guidance in fasb statement no jennifer m mueller, phd, is a kpmg faculty fellow at auburn university in auburn, alabama.
Executive summary new fasb standards prohibit the stephen r moehrle, cpa, phd, is assistant professor of accounting at under statement no142, companies will test for goodwill impairment using a two-step approach.
This statement addresses financial accounting and reporting for acquired goodwill and other intangible assets and supersedes apb opinion no 17, intangible. Goodwill impairment under statement of financial accounting standards no 142 (sfas 142) the debate surrounding sfas 142's effectiveness centered on.
Lsu doctoral dissertations by an authorized graduate school editor of lsu digital toward the asset/liability view was in 1987 with the adoption of statement of financial 2 future cash flows post sfas 142 than prior to this standard. Issued a policy statement that the fasb did in fact meet the sarbanes-oxley criteria accountant interaction, (1973) (unpublished phd dissertation, university of 142 richmond journal of law and the public interest [vol.