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

• 主要作者: Zang, Yoonseok
• 格式: text
• 語言: English
• 出版: Institutional Knowledge at Singapore Management University 2004
• 主題: Accounting; Business Law, Public Responsibility, and Ethics; Portfolio and Security Analysis
• 在線閱讀: https://ink.library.smu.edu.sg/soa_research/207

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...