Is the Selection of the Amortization Period for Goodwill a Strategic Choice? Review of Quantitative Finance and Accounting, 2003, p. 315-333. 21 Set. 2011.Henning, S.L. and Shaw, W.H. ( 2003 ), “ Is the selection of the amortization period for goodwill a strategic choice? ”, ...
aFor example: management compensation contract may linked to the corporate value at the end of period, they will give up some of the expected income in order to reduce the risk, therefore, managers balance between income and risk, generally will not take a completely hedging strategy. According...
The Amortization tool makes schedules for payments. 摊销工具制作费用支出的进度表。 2. The latter will have high amounts of goodwill amortization. 后者将获得高额的商誉摊销(goodwill amortization)。 3. Amortization methods differ based upon the type of loan. 分期摊销的方法根据贷款的不同类型而不同...
exchanged, or separated from the entity or identified as a separate asset. According to FASB, goodwill cannot be amortized; however, other GAAPs may provide for amortization over a defined period of 10/20 years or in any other logical manner that more accurately defines goodwill usage patterns...
美[əˌmɔtaɪ'zeɪʃn] 释义 n. 分期偿还;[会计]摊销;偿还金;熄灭 词态变化 动词:amortize; 实用场景例句 全部 Repayment of the bond is conditioned on 10 years'amortization. 此项债券规定分十年偿还. 辞典例句 Account for basic bonds payable transactions by the straight - lineamortization...
2. He expects annual operating profit before goodwill amortization and exceptional items to rise as much as 16 per cent from last year. 3. These assets may be reflected in its financial statements as assets available for sale and measured at fair value instead of costs less amortization. ...
Prior research does not agree on the role goodwill has played as an asset, or on the effect of the expense of... LJ Galley - Nova Southeastern University. 被引量: 0发表: 2004年 DETERMINANTS OF GOODWILL AMORTIZATION PERIOD This study investigates whether economic consequences have an effect ...
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....
What Does Amortization Mean for Intangible Assets? Amortization measures the declining value of intangible assets, such as goodwill, trademarks, patents, and copyrights. This is calculated in a similar manner to the depreciation of tangible assets, like factories and equipment. When businesses amortize...
:This study provides evidence of the effect of goodwill amortization on the usefulness of earnings data as an indicator of share value for a large sample of publicly traded companies over the 1993-98 period. This issue is of special interest because the Financial Accounting Standards Board ...