CCH Accounting for Business Combinations, Goodwill, and Other Intangible Assets

CCH Accounting for Business Combinations, Goodwill, and Other Intangible Assets
Author: Benjamin S. Neuhausen
Publisher: CCH
Total Pages: 548
Release: 2007
Genre: Business & Economics
ISBN: 9780808091134

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CCH Accounting for Business Combinations, Goodwill, and Other Intangible Assets offers practical guidance on accounting for business combinations, as well as intangible assets and goodwill under both U.S. and international accounting standards. It covers a broad range of transactions, including: acquisitions of businesses by acquiring assets or stock; acquisitions of minority interests; leveraged buyouts; reverse acquisitions; rollup transactions; and transfers and exchanges between companies under common control. This comprehensive resource draws on a variety of accounting literature to amplify the text of FASB Statements No. 141, Business Combinations, and No. 142, Goodwill and Other Intangible Assets, for U.S. standards, and International Financial Reporting Standard 3, Business Combinations, and International Accounting Standard 38, Intangible Assets, for international standards, as issued by the International Accounting Standards Board.

Accounting for Goodwill and Other Intangible Assets

Accounting for Goodwill and Other Intangible Assets
Author: Ervin L. Black
Publisher: John Wiley & Sons
Total Pages: 292
Release: 2018-10-09
Genre: Business & Economics
ISBN: 1119157226

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Concepts, methods, and issues in calculating the fair value of intangibles Accounting for Goodwill and Other Intangible Assets is a guide to one of the most challenging aspects of business valuation. Not only must executives and valuation professionals understand the complicated set of rules and practices that pertain to intangibles, they must also be able to recognize when to apply them. Inside, readers will find these many complexities clarified. Additionally, this book assists professionals in overcoming the difficulties of intangible asset accounting, such as the lack of market quotes and the conflicts among various valuation methodologies. Even the rarest and most problematic situations are treated in detail in Accounting for Goodwill and Other Intangible Assets. For example, the authors analyze principles for identifying finite intangible assets and appropriately accounting for amortization expenses or impairment losses. Using the information in this book, the results of these calculations can also be reported with precision on financial statements. These topics are especially important for ensuring the success of any asset acquisition or business combination. In these special cases, the utmost accuracy is essential. This book provides: Rules for identifying and recognizing intangible assets in business combinations and asset acquisitions Guidance on the accurate valuation and carrying amount calculation of acquired and self-created intangibles Tips for overcoming the challenges unique to intangible assets, including impairment testing Clear instructions for disclosing intangible assets, goodwill, and amortization expenses Accounting for Goodwill and Other Intangible Assets is an indispensable reference for valuation students and specialists. Ervin L. Black and Mark L. Zyla provide thorough instructions for understanding, accounting for, and reporting this challenging asset class.

Business Combinations

Business Combinations
Author: Ralph L. Benke (Jr.)
Publisher:
Total Pages: 0
Release: 2009
Genre: Consolidation and merger of corporations
ISBN:

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Business Combinations

Business Combinations
Author: Ralph L. Benke (Jr.)
Publisher:
Total Pages:
Release: 2006
Genre: Consolidation and merger of corporations
ISBN:

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Cch Accounting for Income Taxes

Cch Accounting for Income Taxes
Author: Richard Petersen
Publisher: Cch Incorporated
Total Pages: 344
Release: 2006-12-15
Genre: Business & Economics
ISBN: 9780808090854

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This book addresses financial accounting and reporting for the effects of income taxes that result from an enterprise's activities during the current and preceding years. It focuses on FASB Statement No. 109, Accounting for Income Taxes, and the FASB Implementation Guide and EITF issues related to Statement 109.

Intangibles--goodwill and Other (Topic 350), Business Combinations (Topic 805), and Not-for-Profit Entities (Topic 958)

Intangibles--goodwill and Other (Topic 350), Business Combinations (Topic 805), and Not-for-Profit Entities (Topic 958)
Author: Financial Accounting Standards Board
Publisher:
Total Pages: 40
Release: 2019
Genre: Accounting
ISBN:

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"The 'FASB Accounting Standards Codification'® is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied by nongovernmental entities. An Accounting Standards Update is not authoritative; rather, it is a document that communicates how the Accounting Standards Codification is being amended. It also provides other information to help a user of GAAP understand how and why GAAP is changing and when the changes will be effective."--Page 2 of wrapper.

Cch Accounting for Income Taxes, 2009 Edition

Cch Accounting for Income Taxes, 2009 Edition
Author: Richard Petersen
Publisher: CCH
Total Pages: 420
Release: 2008
Genre: Business & Economics
ISBN: 9780808091639

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CCH Accounting for Income Taxes provides guidance on the application of FASB Statement No. 109, Accounting for Income Taxes, as amended. It also provides interpretations of the various amendments to Statement 109 since 1992, including the guidance contained in FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes an Interpretation of FASB Statement No. 109, which was issued by the FASB in July of 2006.