Facts And Issues About Goodwill Impairment Losses In Sfas No 142 Adoption Year
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Facts And Issues About Goodwill Impairment Losses In Sfas No 142 Adoption Year
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Author : Kang Cheng
language : en
Publisher:
Release Date : 2008
Facts And Issues About Goodwill Impairment Losses In Sfas No 142 Adoption Year written by Kang Cheng and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with categories.
For most companies, fiscal year 2002 was the adoption year for Statement of Financial Accounting Standard (SFAS) No. 141: Business Combinations and No. 142: Goodwill and Other Intangible Assets. This article analyzes financial statements reported under the new rules and reaches the following conclusions: 1). In the adoption year, the impacts on reported earnings can be deep, but uneven across firms; some companies show dramatic negative impacts while most companies show mild positive impacts. 2). Measurement and disclosure of goodwill's fair value, and the basis for impairment losses, when necessary, becomes more technical and more demanding on statement users. 3). Goodwill fair value impairment losses take place across industries and do not seem to be related to industry economic performance. Overall, under the new rules, goodwill as an asset on the accounting book is more challenging and less predictable.
Goodwill Impairment
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Author : Thorsten Sellhorn
language : en
Publisher: Peter Lang Pub Incorporated
Release Date : 2004
Goodwill Impairment written by Thorsten Sellhorn and has been published by Peter Lang Pub Incorporated this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Reference categories.
In 2001, goodwill amortization in the US was eliminated in favor of an impairment-only approach, which, according to critics, gives managers vast discretion and opportunities for earnings management. Prior research suggests that discretionary asset write-offs are associated with economic factors and managers_ financial reporting objectives. Based on a systematic literature review, this study investigates for a comprehensive sample of US firms the determinants of goodwill write-off behavior. Regression analysis shows that write-off behavior is significantly explained by firms_ economic properties. Only in large, high-profile firms, incentives appear to be significant determinants. These findings suggest that the impairment-only approach does capture goodwill impairment at least to some extent.
Accounting For M A
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Author : Amir Amel-Zadeh
language : en
Publisher: Routledge
Release Date : 2020-04-29
Accounting For M A written by Amir Amel-Zadeh and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-04-29 with Business & Economics categories.
Spending on M&A has, in aggregate, grown so fast that it has even overtaken capital expenditure on increasing and maintaining physical assets. Yet McKinsey, the leading management consultancy, reports that "Anyone who has researched merger success rates knows that roughly 70% fail". The idea that businesses might be using huge and increasing sums of shareholders’ money for an activity that more often than not leads to failure calls into question the information on which M&A decisions are based. This book presents statistical studies, case material, and standard-setters’ opinions on company accounting before, during, and after M&A. It documents the manipulation of annual accounts by acquirers ahead of share for share bids, biased forecasts of post-merger earnings by bidders, and devices to flatter earnings when recording the deal. It explores the challenges for standard-setters in regulating information flows during and after M&A, and for account-users wishing to learn from financial statements how a deal has affected performance. Drawing on a wide range of international examples, this readable book is targeted not just at accounting specialists but at anyone who is comfortable reading the serious financial press, is intrigued by what is going on in the massive M&A market, and is concerned with achieving better-informed M&A. As such it might be of particular interest to business executives, lawyers, bankers, and investors involved in M&A as well as graduate students interested in researching or learning about the role of accounting in M&A.
Line Item Analysis Of Earnings Quality
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Author : Melumad Nahum
language : en
Publisher: Now Publishers Inc
Release Date : 2009
Line Item Analysis Of Earnings Quality written by Melumad Nahum and has been published by Now Publishers Inc this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Business & Economics categories.
Line-Item Analysis of Earnings Quality provides a comprehensive summary and analysis of the specific earnings quality issues pertaining to key line item components of the financial statements. After providing an overview of earnings quality and earnings management, Line-Item Analysis of Earnings Quality analyzes key line items from the financial statements. For each key line item, the authors: review accounting principles; discuss implications for earnings quality; evaluate the susceptibility of the item to manipulation; describe analyses and red flags which may inform on the item's quality. Line-Item Analysis of Earnings Quality will prove useful in conducting fundamental and contextual analyses through its analysis and evaluations.
Accountants Handbook Financial Accounting And General Topics
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Author : D. R. Carmichael
language : en
Publisher: John Wiley & Sons
Release Date : 2012-04-26
Accountants Handbook Financial Accounting And General Topics written by D. R. Carmichael and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-04-26 with Business & Economics categories.
This highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. This comprehensive resource is widely recognized and relied on as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information. The new edition reflects the new FASB Codification, and includes expanded coverage of fair value and guidance on developing fair value estimates, fraud risk and exposure, healthcare, and IFRS.
The Effects Of Bonus Schemes On Accounting Decisions
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Author : Paul M Healy
language : en
Publisher: Palala Press
Release Date : 2018-03-02
The Effects Of Bonus Schemes On Accounting Decisions written by Paul M Healy and has been published by Palala Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-03-02 with categories.
This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
The Art Of M A Structuring
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Author : Alexandra Reed Lajoux
language : en
Publisher: McGraw Hill Professional
Release Date : 2003-10-22
The Art Of M A Structuring written by Alexandra Reed Lajoux and has been published by McGraw Hill Professional this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-10-22 with Business & Economics categories.
Real-world advice for determining the most advantageous structure in a merger, acquisition, or buyout The actual structuring of a merger or acquisition is key to the success of the entire procedure. The Art of M&A Structuring explores ways to approach a deal as an investment and satisfy the often conflicting financial and operational goals of all parties, from buyers and sellers to investors and lenders. Written in the trademark Q&A style that made The Art of M&A a landmark business bestseller, this book is filled with real-world examples and cases. Decision makers in any organization will quickly find the M&A information and insights they need, including: Up-to-date GAAP and tax considerations Advantages and disadvantages of spin-offs and spin-outs Special considerations for off-balance-sheet transactions
The Semiannual Monetary Policy Report To The Congress
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Author : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs
language : en
Publisher:
Release Date : 2017
The Semiannual Monetary Policy Report To The Congress written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with Monetary policy categories.
Fair Value Measurements
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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2006
Fair Value Measurements written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Business & Economics categories.
Right Of Way
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Author :
language : en
Publisher:
Release Date : 2003
Right Of Way written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Highway law categories.