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Goodwillbilanzierung nach SFAS 142
ACCOUNTING FOR GOODWILL ACCORDING TO SFAS 142
In June 2001 the FASB issued SFAS 141 Business Combinations and SFAS 142 Goodwill and Other Intangible Assets. The cornerstones of these standards are the abandonment of the Pooling-of-Interest Method and amortization of goodwill. Following the new regulations all business combinations have to be accounted for under the purchase method and goodwill is subjected to impairment testing. The article provides an overview of the new standards and summarizes the critical aspects of the Impairment-only Approach to goodwill.
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In June 2001 the FASB issued SFAS 141 Business Combinations and
SFAS 142 Goodwill and Other Intangible Assets. The cornerstones of these standards are the
abandonment of the Pooling-of-Interest Method and amortization of goodwill. Following the
new regulations all business combinations have to be accounted for under the purchase
method and goodwill is subjected to impairment testing. The article provides an overview
of the new standards and summarizes the critical aspects of the Impairment-only Approach
to goodwill. |
Die Bilanzierung von Unternehmenserwerben und Firmenwerten...