This paper discusses the international differences in accounting for goodwill, for financial reporting, and tax purposes. Financial publications have often discussed a bidding disadvantage that the U.S. face, because it must amortize goodwill, whereas British firms may write off goodwill directly to...
Sales planning was based on internal past experience and largely non-observable input factors in the market, such as future market shares, selling prices and volumes, and new products from the development pipeline and expansion investments. Profit margins are based on past experience adjusted for ...
With respect to financial assets and liabilities, Mercer has provided valuations of loan and time deposit portfolios, as well as other esoteric assets for which quoted market prices are unavailable. We are experts in the requirements of ASC 350 (formerly SFAS 142) and can help you navigate the...
Equity in Affiliates (Pretax) Interest Expense - Interest Expense Growth - Gross Interest Expense - Interest Capitalized Pretax Income - Pretax Income Growth - Pretax Margin Income Tax - Income Tax - Current Domestic - Income Tax - Current Foreign - Income Tax - Deferred Domestic - Income Tax...
Professional Company Share Valuation and Business Valuation Goodwill Specialists, MBO, MBI, share and tax schemes, business transfer, divorce, strategic planning
Based on current estimates, the effective tax rate for 2014 is expected to be in the range of 11% to 12%. Net cash used in operations was $32.5 million for the six months ended June 30, 2014 compared to net cash from operations of $56...
by implying that shopping at big box stores means that they don't appreciate quality, Stihl insists that its high-end products are worth the prices that are charged by specialty stores.4 New York marketing consultant Michael Fanuele says that purity is dull; ads that emphasize only the ...
These groups of cash-generating units (CGUs) are the lowest level at which goodwill at Merck is monitored for internal management purposes. Impairment testing is performed on a scheduled basis in the third quarter of every year and on an ad hoc basis where there are indications of impairment...