Essays about: "SFAS 142"

Found 4 essays containing the words SFAS 142.

  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. 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

  4. 3. 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

  5. 4. IMPAIRMENT OF GOODWILL - A study about differences in goodwill impairment and the enforcement regarding impairment of goodwill in Europe, the US and in the UK, France, Germany and Sweden

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Suzana Markovic; Sandra Senay Oguz; [2011-06-10]
    Keywords : Goodwill; impairment of goodwill; IAS 36; SFAS 142; enforcement;

    Abstract : Background and problem: Since 2005, every listed company in Europe has to implement the statements by IASB in the consolidated financial statements. This is a step in the convergence process between the IFRS and the US GAAP. Even if differences are eliminated, some still remain. READ MORE