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.

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
Online-Zugang:	Volltext
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