Discretionary Behavior with Respect to the Adoption of Sfas 142 and the Behavior of Security Prices

• المؤلف الرئيسي: Zang, Yoonseok
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2004
• الموضوعات: Accounting; Business Law, Public Responsibility, and Ethics; Portfolio and Security Analysis
• الوصول للمادة أونلاين: https://ink.library.smu.edu.sg/soa_research/207
• المؤسسة: Singapore Management University

In June 2001, the Financial Accounting Standards Board (FASB) issued SFAS 142, Goodwill and Other Intangible Assets, which takes a very different approach to how goodwill is accounted for subsequent to the initial recognition. The new statement requires that goodwill no longer be amortized, but inst...