Reporting unit fas 142
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Reporting unit fas 142 Date:
14.05.2016, 15:50 This Statement addresses financial accounting and reporting for acquired goodwill. This Statement changes the unit of account for goodwill and takes a very. This Statement is required to be applied at the beginning of an entity's fiscal year and to be applied to all goodwill and other intangible assets recognized in its financial statements at that date. The CFG expects that a significant number of corporations will have losses in 2002 due to this accounting change. In the future, net income will continue to be affected by this non-cash charge, which could result in volatile earnings trends.
How the Conclusions in This Statement Relate to the Conceptual Framework. The Board concluded that amortization of goodwill was not consistent with the concept of representational faithfulness, as discussed in FASB Concepts Statement No. other Juridical essays org 29.06.2017, 19:26
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