This study examines whether the choice of amortization life for purchased goodwill is predictive of the firm's post-acquisition earnings levels, given that shorter lives could lead to a dilution in earnings. Our findings support this interpretation. Further, consistent with Andrade (2001), we ...
Usually, the life of goodwill is 10 years without any other specific information. It can be amortized within a lesser period if an asset’s life is useful and more appropriate than another use of amortization. Or in the case when a business conduct impairment testing when an event indicates ...
美 英[əˌmɔːtaɪ'zeɪʃ(ə)n] n.分期偿还;【法】不动产的让渡[捐赠] 网络摊销;摊还;分期偿付 复数:amortizations 同义词 n. repayment,payback,paying off,remuneration 英汉 网络释义 n. 1. 分期偿还,摊提(资产等) 2. 【法】不动产的让渡[捐赠]...
20. Superior flowability also provides for a reduction of in-mould deposits, lower mould wear resulting in lower maintenance cost and longer tool life, and therefore lower amortization cost of the tool. 出色的流动性还减少了模垢和模具磨损现象,从而降低了维护成本,延长了工具使用寿命,因而降低了工具的...
Goodwill is no longer seen as a depreciating asset with a definite useful life. While having an indefinite useful life, it will be tested at least yearly for impairment, therefore its value will not decline systematically. Following IAS 36, the impairment loss derived from the carrying amount...
asset refers to thedepreciationof a nonmaterial investment over its estimated average life. The Columbia Electronic Encyclopedia™ Copyright © 2022, Columbia University Press. Licensed from Columbia University Press. All rights reserved. Want to thank TFD for its existence?Tell a friend about us,...
5.basis for amortizing the costs of technology transfers技术转让费用摊销标准 6.discount amortizatio债券发行贴水的摊销 7.amortization of debenture expenses公司债发行费用摊销 8.Premium is amortized over the 40-year life of the bonds in a manner similar to the amortization of discount.在40年的债券发...
intangible asset, for example, a patent orCopyright,over its estimated useful life that is considered an expense of doing business and is used to offset the earnings of the asset by its declining value. If an intangible asset has an indefinite life, such as good will, it cannot be ...
a long, useful life. It may provide benefits to the company over time, not just during the period in which it's acquired. Amortization and depreciation are two main methods of calculating the value of these assets whether they're company vehicles, goodwill, corporate headquarters, or patents....
The concept of amortization is to account for the expense of using up an intangible asset's value to produce revenue. With so many variables and inferences involved in determining amortization and the life expectancy of an intangible asset, impairment cost can be used to manipulate the balance sh...