By Floyd A. Beams
An in-depth advisor to accounting that displays the main updated company developments.
This accomplished textbook addresses functional monetary reporting difficulties whereas reflecting contemporary company advancements and adjustments in accounting standards.
This version has been rewritten to align with the monetary Accounting criteria Board Accounting criteria Codification.
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Additional info for Advanced Accounting
For the fire-sale price of $2 a share in stock, or about $236 million. ” The Goodwill Controversy GAAP defines goodwill as the excess of the investment cost over the fair value of net assets received. Theoretically, it is a measure of the present value of the combined company’s projected future excess earnings over the normal earnings of a similar business. Estimating it requires considerable speculation. Therefore, the amount that we generally capitalize as goodwill is the portion of the purchase price left over after all other identifiable tangible and intangible assets and Business Combinations liabilities have been valued.
The testing for recoverability under the Impairment or Disposal of Long-Lived Assets Subsections of Subtopic 360-10 of a significant asset group within a reporting unit g. Recognition of a goodwill impairment loss in the financial statements of a subsidiary that is a component of a reporting unit b. c. d. e. The goodwill impairment testing is complex and may have significant financial statement impact. An entire industry has sprung up to assist companies in making goodwill valuations. AMORTIZATION VERSUS NON-AMORTIZATION Firms must amortize intangibles with a definite useful life over that life.
4. 5. 6. quired company, a description of the acquired company, the acquisition date, the portion of the acquired company’s voting stock acquired, the acquirer’s reasons for the acquisition and the manner the acquirer obtained control of the acquiree; Information about goodwill or a gain from a bargain purchase that results from the business combination; Nature, terms and fair value of consideration transferred in a business combination; Details about specific assets acquired, liabilities assumed and any noncontrolling interest recognized in connection with the business combination; Reduction in acquirer’s pre-existing deferred tax asset valuation allowance due to the business combination; Information about transactions with the acquiree accounted for separately from the business combination; 15 16 CHAPTER 1 7.