Use the Effect of Goodwill Amortization on the Usefulness of EPS to Evaluate the Relationship between SFAS No. 142 and FASB Conceptual Framework
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Words: 2032
Pages: 7
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Pages: 7
(approximately 235 words/page)
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Use the Effect of Goodwill Amortization on the Usefulness of EPS to Evaluate the Relationship between SFAS No. 142 and FASB Conceptual Framework
Abstract
In 2001, the Financial Accounting Standards Board FASB approved significant changes in the way income is determined for combined business entities. In an effort to make Goodwill and other intangible assets accounting more transparent, SFAS No. 142, Goodwill and Other Intangible Assets, requires firms to stop Goodwill amortization. Obviously, SFAS No. 142 supersedes APB (Accounting …
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showed first 75 words of 2032 total
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…Accounting and Economics 22 (September): 125-53. - 23 - 11. Jennings, R., J.R. Robinson, R.B. Thompson, II, and L. Duvall. 1996. "The Relation Between Accounting Goodwill Numbers and Equity Values." Journal of Business Finance and Accounting, (June): 513-33, 12. Jennings, R., M.J. LeClere, and R.B. Thompson II. 1997. "Evidence on the Usefulness of Alternative Earnings per Share Measures." Financial Analysts Journal, (November/December): 24-33. 13. Leefeldt, E. 1999. "The End of Earnings as We Know Them?" Bloomberg, (September): 21-28.
…Accounting and Economics 22 (September): 125-53. - 23 - 11. Jennings, R., J.R. Robinson, R.B. Thompson, II, and L. Duvall. 1996. "The Relation Between Accounting Goodwill Numbers and Equity Values." Journal of Business Finance and Accounting, (June): 513-33, 12. Jennings, R., M.J. LeClere, and R.B. Thompson II. 1997. "Evidence on the Usefulness of Alternative Earnings per Share Measures." Financial Analysts Journal, (November/December): 24-33. 13. Leefeldt, E. 1999. "The End of Earnings as We Know Them?" Bloomberg, (September): 21-28.
