intangible asset list — final sfas no 141

An investigation of the effects of SFAS no 121 on asset impairment reporting and stock returns

... asset writedowns by the issuance of SFAS No. 121 is somewhat questionable This study investigates the effect of SFAS No. 121 on asset impairment reporting, attempting to discover whether SFAS No. 121 ... companies that announced asset impairment before the adoption of SFAS No. 1211? The issue of whether SFAS No. 121 constrains management’s discretion in recognizing asset impairment losses does not appear ... background of the SFAS No. 121 adoption and the major requirements of it are presented next 11 2.2 The Background of SFAS No. 121 Issuance Before SFAS No. 121, companies generally wrote down an asset when...

Ngày tải lên: 30/09/2015, 16:34

119 412 0

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Research " Goodwill Write-Downs, SFAS No. 121 and the Adoption of SFAS No. 142 " pptx

Ngày tải lên: 30/03/2014, 01:20

91 158 0

Intangible asset valuation approaches

... asset comparable to the “old” subject intangible asset Not all commercial intangible assets are fungible Some intangible assets are unique and, therefore, cannot be replaced For example, there may ... license of a comparable (or a guideline) intangible asset A comparable intangible asset is very similar to the subject intangible asset The comparable intangible asset is approximately the same age, ... subject intangible asset www.willamette.com A guideline intangible asset is generally similar (but not identical to) the subject intangible asset The guideline intangible asset should be subject...

Ngày tải lên: 22/07/2014, 09:32

22 385 0

Developing a set of legally compliant intangible asset valuation criteria and an equation supported TEV (total enterprise value) valuation approach

... See SFAS No 142 (2001); which notes at Summary (p.2) that the traditional mandatory ceiling of 40 years (under Opinion 17) for the life of an intangible asset no longer applies Assets may now, ... concept of intangible assets, much less the notion that these invisible assets could have real value, a corresponding lack of attention to intangible assets might be understood, if not excused ... -1Chapter I Introduction: Intangible Asset Valuation and the Enterprise Introduction Intangible assets are often simply defined as “assets (not including financial assets) that lack physical...

Ngày tải lên: 14/09/2015, 14:10

410 279 0

WORKING PAPER SERIES NO 845 / DECEMBER 2007: RUN-PRONE BANKING AND ASSET MARKETS doc

... Werner, November 2007 831 “Hierarchical Markov normal mixture models with applications to ﬁnancial asset returns” by J Geweke and G Amisano, November 2007 832 “The yield curve and macroeconomic ... Series No 845 December 2007 ECB Working Paper Series No 845 December 2007 ECB Working Paper Series No 845 December 2007 ECB Working Paper Series No 845 December 2007 10 ECB Working Paper Series No ... (online) CONTENTS Abstract Non-technical summary Introduction The model 2.1 Consumers 2.2 Asset structure 2.3 Financial intermediaries 10 11 11 12 The Banking-ﬁnancial economy 3.1 Asset market equilibrium...

Ngày tải lên: 06/03/2014, 09:22

41 1,6K 0

Final (no early application of IFRS 9) final

... Goodwill Other intangible assets Investments in associates Deferred tax assets Finance lease receivables Other financial assets Other assets Total non-current assets IAS 1.60 Current assets IAS 1.54(g) ... the asset) is included in profit or loss in the period in which the property is derecognised 3.20 Intangible assets 3.20.1 Intangible assets acquired separately IAS 38.118(b) Intangible assets ... of intangible assets An intangible asset is derecognised on disposal, or when no future economic benefits are expected from use or disposal Gains or losses arising from derecognition of an intangible...

Ngày tải lên: 16/03/2014, 07:57

146 468 0