|
Annual subscription includes up to four updates.
Enjoy a 30-day, risk-free trial now.
|
Accounting for Business Combinations, Goodwill, and Other Intangible Assets:
Interpretations of U.S. and International Accounting Standards The Accounting Research Manager Group |
||||||||||||
| Mergers, acquisitions,
reorganizations, and new ventures continue to play a key role in
economic activity. The FASB's accounting standardsStatement
No. 141, Business Combinations, and Statement No. 142, Goodwill
and Other Intangible Assetsprovide the current U.S. accounting guidance for these transactions. A revised version of Statement 141 will be in force in 2009, along with additional FASB guidance on noncontrolling interests. The IASB's international standards are also changing, mirroring recent changes in U.S. standards. With paragraph-by-paragraph interpretations of the current standards, it provides practical, time-saving guidance for professionals who must apply difficult-to-implement and constantly changing accounting principles to the complex transactions involved in leveraged buy-outs, acquisitions of minority interests, purchases of assets or stock, rollup transactions, and other consolidations common in many industries. Appendices provide guidance on U.S. and international standards issued but not yet fully in force. To Purchase: Call 1-800-251-0381 or email orders@stpub.com |
|||||||||||||