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The Implications of Unverifiable Fair-Value Accounting:Evidence from the Political Economy of Goodwill Accounting
Accounting fair values politics standard setting
2015/5/12
I study the evolution of Statement of Financial Accounting Standard (SFAS) # 142, which uses unverifiable fair-value estimates to account for acquired goodwill. I find evidence consistent with the Fin...
Evidence from Goodwill Non-impairments on the Effects of Unverifiable Fair-Value Accounting
Fair Value Accounting Goodwill Accounting Standards Agency Theory
2015/4/21
SFAS 142 requires firms to use unverifiable fair-value estimates to determine goodwill impairments. Standard setters suggest managers will use the discretion given by such estimates to convey private ...
Economic Entity Theory: Non-Controlling Interests and Goodwill Valuation
non-controlling interests economic entity theory parent company theory
2010/10/18
FASB recently adopted the economic entity theory for the consolidation of goodwill and
non-controlling interests. The proposed economic entity theory recognized the fair value of
the acquired compan...