The article examines the characteristics of goodwill to determine if it should be treated as an asset in financial reporting.GoreAssociateRichardAssociateZimmermanAssociateDyanAssociateCPA JournalJohnson, L. T. and Petrone, K. R. (1998), "Is Goodwill an Asset?", Accounting Horizons, Vol. 12, ...
Commentary: Is Goodwill an Asset? 来自 SSRN 喜欢 0 阅读量: 284 作者:JLT Todd,KR Petrone 摘要: The accounting for purchased goodwill generates greater interest whenever merger and acquisition activity is robust, as it has been recently. Standard setters h...
百度试题 结果1 题目Goodwill is a tangible asset.相关知识点: 试题来源: 解析 × 反馈 收藏
百度试题 题目Goodwill is a tangible asset.相关知识点: 试题来源: 解析 × 反馈 收藏
Intangible assets differ fromtangible assets, which have physical forms such as buildings or office furniture. For businesses, an intangible asset includes patents, goodwill, and intellectual property. Key Takeaways An intangible asset is a non-physical asset such as a patent, brand, trademark, or...
Goodwill is recorded as an intangible asset on the acquiring company's balance sheet under the long-termassets account. It's considered to be an intangible or non-current asset because it's not a physical asset such as buildings or equipment. ...
百度试题 结果1 题目Which of the following is an example of a tangible asset? A. Goodwill B. Patents C. Machinery D. Trademarks 相关知识点: 试题来源: 解析 C 反馈 收藏
During an asset write-up, special treatment for intangible assets and tax effects are considered. With an asset write-up, the deferred tax liability is generated from additional (future) depreciation expense. 在资产增记期间,会考虑无形资产的特殊处理和税收影响。通过资产增记,递延所得税负债由额外(未...
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Intangible assets are brand value, intellectual property and goodwill. Asset tracking, in its simplest definition, is the tracking of a company’s physical assets through barcode scanning or by GPS and RFID tags to confirm their location. It is an integral part of enterprise asset management (...