Detail Say Good-Bye To Pooling and Goodwill Amortization   Oleh:  Moehrle, Stephen R. ; Reynolds-Moehrle, Jennifer A. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 192 no. 3 (Sep. 2001), page 31-40. Topik: goodwill; good - bye; pooling; goodwill amortization Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.13 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel As of June 30, 2001, FASB changed the rules for the mergers and acquisitions game. Companies no longer may use the pooling - of - interests accounting method for business combinations. Nor will they account for mergers on their financial statements under the traditional purchase method, which required them to amortize goodwill assets over a specific time period. Instead purchased goodwill will remain on the balance sheet as an asset subject to impairment reviews. FASB’s new standards, Statement no. 141, Accounting for Business Combinations, and Statement no. 142, Accounting for Goodwill and Intangible Assets, are a radical change, and now management accountants, auditors and financial executives must understand and work with a very different accounting process. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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