Essays about: "SFAS 141"

Found 4 essays containing the words SFAS 141.

  1. 1. Is Predicting Goodwill Impairment Rolling a Loaded Dice? : An Examination of Goodwill Impairment Prediction Models

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Baptiste Lecomte; Rikard Franzén; [2019]
    Keywords : Goodwill impairment; Segment reportnig; SFAS 142; SFAS 141; CEO Retention;

    Abstract : This study examines the predictability of goodwill impairments in a U.S. GAAP setting. Using the methodology developed by Hayn and Hughes (2006), we first analyze whether the predictability of goodwill impairments has increased since the implementation of SFAS 141 and SFAS 142. READ MORE

  3. 2. Recognition of Supplier and Customer Relationships in Business Combination: A quantitative study of American acquisitions

    University essay from Göteborgs universitet/Graduate School

    Author : Jennie Fredriksson; Martin Lorentsson; [2016-09-15]
    Keywords : Supplier and customer relationships; intangible assets; business combinations; purchase price allocation; SFAS 141;

    Abstract : While insights from business relationship literature indicate that relationships with suppliers and customers are key value drivers in many companies, there is little insight as to how their value is reflected in firms’ financial statements. Relationships can only be recognized as intangible assets when they are acquired, which is usually done through a business combination. READ MORE

  4. 3. Accounting for Goodwill in Public vs. Private Deals : Evidence from US Mergers and Acquisitions

    University essay from Umeå universitet/Företagsekonomi

    Author : Christian Kim; Susmita Mandal; [2016]
    Keywords : Goodwill allocation; purchase price allocation; earnings management; public acquirer; private acquirer; target characteristics.;

    Abstract : In 2001, the FASB (Financial Accounting Standard Board) introduced accounting regulations SFAS 141 and SFAS 142 to improve the relevance, representational faithfulness, and comparability of financial reporting. The new standards have profoundly changed the accounting for business combinations and goodwill under US GAAP by requiring reporting entities to no longer amortize goodwill over its expected useful life, but to test for impairment annually. READ MORE

  5. 4. Identifiable Intangible Assets in Business Combinations -A Quantitative Study of US Companies

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Hanna hedin; Hilda Havert; [2015-03-10]
    Keywords : FASB; SFAS 142; SFAS 141; US GAAP; purchase price allocation; goodwill; intangible assets; identification of intangible assets; business combinations; incentives in accounting choices; acquirer firm characteristics.;

    Abstract : This thesis is a quantitative study of how U.S. companies allocate purchase prices paid in acquisitions to identified intangible assets in relation to goodwill. It seeks to identify how the percentage of identified intangible assets in business combinations varies with acquirer firm characteristics. READ MORE