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More new accounting rules--FASB 142. (Selected Topic).(Financial Accounting Standards Board)
The Financial Accounting Standards Board (FASB) is a seven-member independent, quasi-governmental board that creates the rules and auditing standards called Generally Accepted Accounting Principles (GAAP). Independent Certified Public Accountants (CPAs) are expected to follow GAAP accounting rules when auditing a company and before generating an unqualified auditor's opinion letter.
The Financial Accounting Standards Board (FASB) recently implemented FASB Statement 142, Goodwill and Other Intangible Assets. FAS 142 applies to companies with fiscal years beginning after December 15, 2001. FAS 142 addresses how intangible assets that are acquired individually or ...
- Standards on Post-Bankruptcy, Intangible Assets, SPEs.
- Magazine article from: The Practical Accountant June 1, 2008 700+ words
...Staff Position FAS 142-3, Determination...Useful Life of Intangible Assets, applies to recognized intangible assets that are accounted...Goodwill and Other Intangible Assets. FASB says the...requirements under FAS 161, Disclosures...
- Testing Intangible Assets Impairment.(by Financial Accounting Standards Board)
- Magazine article from: The Practical Accountant February 1, 2006 700+ words
...FSP on Statement 142 (FSP FAS 142-d) has been released...finite-lived renewable intangible assets should be amortized and...142, Goodwill and Other Intangible Assets. The guidance would amend...specifies that renewable intangible assets shall be tested for impairment...
- Intangible assets in the valuation process: a small business acquisition study.
- Magazine article from: Journal of Academy of Business and Economics Thom, Randall R. Greif, Toni Buchsbaum April 1, 2008 700+ words
...clear understanding of how specific intangible assets or a combination of these assets...is derived from its management of intangible assets rather than from its management of...inefficient or ineffective use of intangible assets (Pulic, 2004). For small, privately...
- Intangible assets: progressive companies will not regard new reporting...
- Magazine article from: Accountancy Ireland Calvert, Jim April 1, 2003 700+ words
Intangible assets, such as brands, intellectual...development and maintenance of intangible assets are key factors in the continued...involved in reliably measuring intangible assets. Consequently, intangible assets...
- Intangible assets identification and valuation under IFRS 3.(Financial...
- Magazine article from: Accountancy Ireland Quilligan, Laura June 1, 2006 700+ words
The value derived from intangible assets has increased significantly...broadened the definition of intangible assets. ********** IFRS...OMITTED] Under Irish GAAP, intangible assets acquired on acquisition were...
- Valuation of intangible assets for bankruptcy and reorganization purposes.
- Magazine article from: The Ohio CPA Journal Reilly, Robert F. August 1, 1994 700+ words
...combined analysis and appraisal of intangible assets is becoming a progressively more...services -- are using their established intangible assets as secured debt collateral and as...part of a plan of reorganization. Intangible assets provide a source of cash flow both...
- Intangible Assets
- Encyclopedia entry from: Gale Encyclopedia of E-Commerce January 1, 2002 700+ words
INTANGIBLE ASSETS In the corporate world, companies possess many different...the total picture. Companies also possess vast arrays of intangible assets. Intangible assets have real vale and are very important to a company's success...
- Remarks on the measurement, valuation, and reporting of intangible assets.
- Magazine article from: Federal Reserve Bank of New York Economic Policy Review Lev, Baruch September 1, 2003 700+ words
I. INTRODUCTION Intangible assets are both large and important...reporting. 2. THE MAGNITUDE OF INTANGIBLE ASSETS In a recent paper, Leonard...s amount of investment in intangible assets. (1) The first approach...
Source: HighBeam Research, More new accounting rules--FASB 142. (Selected Topic).(Financial...