Business combinations and intangible assets: Is the FASB's focus too narrow?

Business combinations and intangible assets: Is the FASB's focus too narrow?

The author examines the issues that the FASB is considering for its project on business combinations and intangible assets. She summarizes the comment letters FASB received and proposes a solution to the problems they raised.

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Bibliographische Detailangaben
Veröffentlicht in:The Journal of corporate accounting & finance 1998-06, Vol.9 (4), p.55-64
1. Verfasser: Beckman, Judy K.
Format: Artikel
Sprache:eng
Schlagworte:
Accounting
Accounting policies
Business combinations
Exposure drafts
Financial reporting
Intangible assets
Present value
Projects
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Beschreibung
Zusammenfassung:The author examines the issues that the FASB is considering for its project on business combinations and intangible assets. She summarizes the comment letters FASB received and proposes a solution to the problems they raised.
ISSN:1044-8136
1097-0053
DOI:10.1002/jcaf.3970090406