account for动— 对...负责动 · (数量或比例上)占...动 for sb— 为人 goodwill— 亲善 · 善意 goodwill形— 好意形 查看更多用例•查看其他译文 查看其他译文 © Linguee 词典, 2024 ▾ 外部资源(未审查的) [...] and other business combinations completed during ...
ACCA F2 - Lecture 39 - Alternative Costing Systems 19:49 ACCA F2 - Lecture 38 - Service Costing 11:42 ACCA F2 - Lecture 41 - Process Costing Normal Loss 13:29 ACCA F2 - Lecture 42 - Process Costing Abnormal Loss 19:34 ACCA F2 - Lecture 43 - Process Costing Abnormal Gain 21:...
This is a period of intense merger activity and renewed interest in accounting for business combinations. Although many companies may prefer to use the pooling-of-interest method, few transactions can qualify. It's time to take another look at an alternative: recognizing goodwill under the ...
13 ACCA F2 - Lecture 39 - Alternative Costing Systems 19:49 ACCA F2 - Lecture 38 - Service Costing 11:42 ACCA F2 - Lecture 41 - Process Costing Normal Loss 13:29 ACCA F2 - Lecture 42 - Process Costing Abnormal Loss 19:34 ACCA F2 - Lecture 43 - Process Costing Abnormal Gain 21:39...
As these studies are based on causal inference, we must be cautious with the results since they could be alternative explanations to these associations (Gow, et al., 2016). Especially when they use data from the period before and after the introduction of the impairment model to analyse the ...
In addition, this survey asks whether regulating the goodwill amortization period is appropriate, what a desirable amortization period would be, whether the "impairment only(non-amortized)/regular amortization + impairment" options are appropriate, other alternative methods of accounting for goodwill, ...
goodwillsubsequent accountingalternative methodsThis paper evaluates whether alternative methods of subsequent accounting for goodwill result in accounting numbers that are significantly different from previoLinsmeier, ThomasWheeler, ErikaSocial Science Electronic Publishing...
The findings also contribute to the accounting measurement literature by concluding that if allowed with discretionary choices, managers may not always opt for the conservative accounting measurements (such as, recording goodwill write-offs). Originality/value - Adopting an alternative approach, this ...
Interestingly, the Board considered other approaches intended to reduce the cost and complexity of performing the first step of the goodwill impair- ment test. 15 In each case, the Board considered the related costs and benefits. One alternative considered by the Board included a similar ...
1.3 The 2007–2008 Market Meltdowns1.4 Efficient Contracting An alternative view of financial reporting, namely the efficient contracting approach to financial reporting, argues that the contracts that firms enter into create a primary source of demand for accounting information, the role of which is...