The lost impact from SFAS 142

A substantial amount of current accounting literature is focused on goodwill write-offs. This interest was enhanced following the FASB’s effectiveness of the new business combinations accounting rules, which shifted the discussion from pooling of interests method elimination to the accounting treatm...

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Bibliographic Details
Main Author: Ribeiro, Humberto (author)
Format: conferenceObject
Language:eng
Published: 2013
Subjects:
Online Access:http://hdl.handle.net/10198/8314
Country:Portugal
Oai:oai:bibliotecadigital.ipb.pt:10198/8314