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An Analysis Of Issues Related To Accounting For The Impairment Of Long Lived Assets And Identifiable Intangibles
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Book Synopsis An Analysis of Issues Related to Accounting for the Impairment of Long-lived Assets and Identifiable Intangibles by : Financial Accounting Standards Board
Download or read book An Analysis of Issues Related to Accounting for the Impairment of Long-lived Assets and Identifiable Intangibles written by Financial Accounting Standards Board and published by . This book was released on 1990 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis An Analysis of Issues Related to Accounting for the Impairment of Long-lived Assets and Identifiable Intangibles by :
Download or read book An Analysis of Issues Related to Accounting for the Impairment of Long-lived Assets and Identifiable Intangibles written by and published by . This book was released on 1990 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Discussion Memorandum by : Financial Accounting Standards Board
Download or read book Discussion Memorandum written by Financial Accounting Standards Board and published by . This book was released on 1991 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Proposed Statement of Financial Accounting Standards by : Financial Accounting Standards Board
Download or read book Proposed Statement of Financial Accounting Standards written by Financial Accounting Standards Board and published by . This book was released on 1990 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Accounting for the Impairment of Long-lived Assets by : Financial Accounting Standards Board
Download or read book Accounting for the Impairment of Long-lived Assets written by Financial Accounting Standards Board and published by . This book was released on 1993 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Accounting for Goodwill and Other Intangible Assets by : Ervin L. Black
Download or read book Accounting for Goodwill and Other Intangible Assets written by Ervin L. Black and published by John Wiley & Sons. This book was released on 2018-10-09 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: Concepts, methods, and issues in calculating the fair value of intangibles Accounting for Goodwill and Other Intangible Assets is a guide to one of the most challenging aspects of business valuation. Not only must executives and valuation professionals understand the complicated set of rules and practices that pertain to intangibles, they must also be able to recognize when to apply them. Inside, readers will find these many complexities clarified. Additionally, this book assists professionals in overcoming the difficulties of intangible asset accounting, such as the lack of market quotes and the conflicts among various valuation methodologies. Even the rarest and most problematic situations are treated in detail in Accounting for Goodwill and Other Intangible Assets. For example, the authors analyze principles for identifying finite intangible assets and appropriately accounting for amortization expenses or impairment losses. Using the information in this book, the results of these calculations can also be reported with precision on financial statements. These topics are especially important for ensuring the success of any asset acquisition or business combination. In these special cases, the utmost accuracy is essential. This book provides: Rules for identifying and recognizing intangible assets in business combinations and asset acquisitions Guidance on the accurate valuation and carrying amount calculation of acquired and self-created intangibles Tips for overcoming the challenges unique to intangible assets, including impairment testing Clear instructions for disclosing intangible assets, goodwill, and amortization expenses Accounting for Goodwill and Other Intangible Assets is an indispensable reference for valuation students and specialists. Ervin L. Black and Mark L. Zyla provide thorough instructions for understanding, accounting for, and reporting this challenging asset class.
Book Synopsis Accounting for the Impairment of Long-lived Assets and Identifiable Intangibles by : Financial Accounting Standards Board
Download or read book Accounting for the Impairment of Long-lived Assets and Identifiable Intangibles written by Financial Accounting Standards Board and published by . This book was released on 1990 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Discussion Memorandums, Accounting for the Impairment of Long-lived Assets and Identifiable Intangibles and Present Value-based Measurements in Accounting by : Financial Accounting Standards Board
Download or read book Discussion Memorandums, Accounting for the Impairment of Long-lived Assets and Identifiable Intangibles and Present Value-based Measurements in Accounting written by Financial Accounting Standards Board and published by . This book was released on 1993 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis An Analysis of Issues Related to Present Value-based Measurements in Accounting by : Financial Accounting Standards Board
Download or read book An Analysis of Issues Related to Present Value-based Measurements in Accounting written by Financial Accounting Standards Board and published by . This book was released on 1990 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Business Combinations and Intangible Assets by : Financial Accounting Standards Board
Download or read book Business Combinations and Intangible Assets written by Financial Accounting Standards Board and published by . This book was released on 1999 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Comparison of Long-Lived Asset Impairments Under US GAAP and IFRS by : Hsiao-Tang Hsu
Download or read book Comparison of Long-Lived Asset Impairments Under US GAAP and IFRS written by Hsiao-Tang Hsu and published by . This book was released on 2014 with total page 177 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this dissertation I investigate and compare the impairments of long-lived operating assets under US Generally Accepted Accounting Principles (US GAAP) and International Financial Reporting Standards (IFRS) from different perspective, including the informativeness, determinants, and market valuation of asset impairments. A firm invests in long-lived operating assets with the expectation of generating future benefit. The decision or recognition of asset impairments implies such future benefit is expected to be lower than originally estimated. US GAAP and IFRS both require the recognition of impairment losses but their standards and accounting approaches are different in several ways. These distinctions raise the question whether the reported long-lived asset impairments under US GAAP and IFRS are comparable and motivate this dissertation. I investigate the predictive ability of reported asset write-offs for firms' future performance and find negative associations suggesting the informativeness of impairment losses. But such informativeness depends on the type of assets impaired, the accounting standards adopted, and the institutional characteristics. In general, aggregate impairments are persistently associated with future performance under IFRS but not US GAAP. The impairments of tangible assets have more predictive ability than those of intangibles. For IFRS adopters, enforcement takes a more important role in determining the informativeness of asset impairments than legal origins. I also examine the determinants and attributes of asset impairments under US GAAP and IFRS. I find both of them reflect certain economic factors and reporting incentives. Under US GAAP asset impairments strongly reflect GDP growth, unemployment rate, industry-trend and reporting incentives, including taking a big bath and income smoothing. Under IFRS the impairments reflect most economic factors but less reporting incentives. However, when enforcement is low in IFRS countries, firms tend to manage earnings through asset write-offs. I further address the market valuation of asset write-offs under US GAAP and IFRS. The reporting of asset impairments improves the explanatory power of accounting information for equity prices under IFRS but not US GAAP, especially when enforcement is high. The associations between asset write-offs and equity prices under IFRS in high enforcement countries are significantly different from those under US GAAP, implying investors weigh reported impairments under IFRS. I also use stock returns as an alternative metric of market valuation. Under US GAAP, asset write-offs are negatively associated with past, current, and future stock returns. Under IFRS in high enforcement countries the effects of impairment loss concentrate on past and current stock returns. The results of comparisons suggest asset write-offs under US GAAP and IFRS are not totally comparable from a market perspective. This dissertation contributes to literature on special items, impairment accounting, and reporting under IFRS. It is also related to the comparability of financial reporting under US GAAP and IFRS. While studies have compared overall properties of the two standards, examining the differences in a specific accounting area is also important as U.S. SEC express concern about the convergence of different accounting standards and whether U.S. should incorporate IFRS into its financial reporting systems.
Book Synopsis Accounting for Certain Liabilities Related to Closure Or Removal of Long-lived Assets by : Financial Accounting Standards Board
Download or read book Accounting for Certain Liabilities Related to Closure Or Removal of Long-lived Assets written by Financial Accounting Standards Board and published by . This book was released on 1996 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis An Examination of Long-Lived Asset Impairments by : Eddie Riedl
Download or read book An Examination of Long-Lived Asset Impairments written by Eddie Riedl and published by . This book was released on 2009 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Prior research reveals that write-offs of long-lived assets are both large in magnitude and frequent in occurrence. Responding to calls for enhanced reporting of these items, the FASB issued SFAS 121, Accounting for the Impairment of Long-Lived Assets. However, its effect on the characteristics of reported write-offs remains unclear, as implementation requires inherently subjective estimates. Further, critics (including dissenting FASB board members and the SEC) question the standard's guidance. Motivated in part by this debate, this paper contrasts the characteristics of write-offs reported prior versus subsequent to the issuance of SFAS 121. Empirical results reveal that economic factors have a weaker association with write-offs reported after SFAS 121. This is consistent across macro, industry, and firm-specific variables. Results also indicate a higher association between write-offs and quot;big bathquot; reporting behavior after the standard's implementation, and that this quot;big bathquot; behavior more likely reflects opportunistic reporting by managers rather than the provision of their private information. These inferences are robust to a number of alternative specifications and variable definitions. Overall, the results suggest the reporting of write-offs under SFAS 121 has decreased in quality, consistent with criticisms of the standard.
Book Synopsis Valuation for Financial Reporting by : Michael J. Mard
Download or read book Valuation for Financial Reporting written by Michael J. Mard and published by John Wiley & Sons. This book was released on 2007-10-19 with total page 237 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essential procedures for the measurement and reporting of fair value in Financial statements Trusted specialists Michael Mard, James Hitchner, and Steven Hyden present reliable and thorough guidelines, case studies, implementation aids, and sample reports for managers, auditors, and valuators who must comply with the Financial Accounting Standards Board Statement of Financial Accounting Standards Nos. 141, Business Combinations; 142, Goodwill and Other Intangible Assets; 144, Accounting for the Impairment or Disposal of Long-Lived Assets; and the new 157, Fair Value Measurements. This important guide: * Explains the new valuation aspects now required by SFAS No. 157 * Presents the new definition of fair value and certain empirical research * Distinguishes fair value from fair market value * Provides a case study that measures the fair values of intangible assets and goodwill under SFAS Nos. 141 and 157 * Includes a detailed case study that tests the impairment of goodwill and long-lived assets and measures the financial impact of such impairment under SFAS Nos. 142 and 144 * Cross-references and reconciles the valuation industry's reporting standards among all of the valuation organizations * Includes two sample valuation reports, one of which is a new USPAP- compliant PowerPoint? presentation format * Includes implementation aids for controlling the gathering of data necessary for analyses and for guiding the valuation work program
Book Synopsis Guide to Accounting for the Impairment of Disposal of Long-lived Assets by : Financial Accounting Standards Board
Download or read book Guide to Accounting for the Impairment of Disposal of Long-lived Assets written by Financial Accounting Standards Board and published by . This book was released on 2002 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Quarterly Journal of Business and Economics by :
Download or read book Quarterly Journal of Business and Economics written by and published by . This book was released on 1996 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Original Pronouncements written by and published by . This book was released on 2000 with total page 1140 pages. Available in PDF, EPUB and Kindle. Book excerpt: