Browsing Master theses by Subject "IAS 36"
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Goodwill Accounting - An Examination of its Impacts on Mergers and Aquisition Decisions
(2006)Over the past years, the FASB and the IASB have made sweeping changes in the accounting for goodwill and other intangible assets. In 2001 the FASB issued SFAS 141, “Business Combinations” and SFAS 142, ‘Goodwill and other ...