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Author: Benjamin S. Neuhausen
Publisher: CCH
ISBN: 9780808091134
Category : Business & Economics
Languages : en
Pages : 548
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Book Description
CCH Accounting for Business Combinations, Goodwill, and Other Intangible Assets offers practical guidance on accounting for business combinations, as well as intangible assets and goodwill under both U.S. and international accounting standards. It covers a broad range of transactions, including: acquisitions of businesses by acquiring assets or stock; acquisitions of minority interests; leveraged buyouts; reverse acquisitions; rollup transactions; and transfers and exchanges between companies under common control. This comprehensive resource draws on a variety of accounting literature to amplify the text of FASB Statements No. 141, Business Combinations, and No. 142, Goodwill and Other Intangible Assets, for U.S. standards, and International Financial Reporting Standard 3, Business Combinations, and International Accounting Standard 38, Intangible Assets, for international standards, as issued by the International Accounting Standards Board.
Author: Benjamin S. Neuhausen
Publisher: CCH
ISBN: 9780808091134
Category : Business & Economics
Languages : en
Pages : 548
Get Book
Book Description
CCH Accounting for Business Combinations, Goodwill, and Other Intangible Assets offers practical guidance on accounting for business combinations, as well as intangible assets and goodwill under both U.S. and international accounting standards. It covers a broad range of transactions, including: acquisitions of businesses by acquiring assets or stock; acquisitions of minority interests; leveraged buyouts; reverse acquisitions; rollup transactions; and transfers and exchanges between companies under common control. This comprehensive resource draws on a variety of accounting literature to amplify the text of FASB Statements No. 141, Business Combinations, and No. 142, Goodwill and Other Intangible Assets, for U.S. standards, and International Financial Reporting Standard 3, Business Combinations, and International Accounting Standard 38, Intangible Assets, for international standards, as issued by the International Accounting Standards Board.
Author: Jennifer Le Zotte
Publisher: UNC Press Books
ISBN: 1469631911
Category : Social Science
Languages : en
Pages : 343
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Book Description
In this surprising new look at how clothing, style, and commerce came together to change American culture, Jennifer Le Zotte examines how secondhand goods sold at thrift stores, flea markets, and garage sales came to be both profitable and culturally influential. Initially, selling used goods in the United States was seen as a questionable enterprise focused largely on the poor. But as the twentieth century progressed, multimillion-dollar businesses like Goodwill Industries developed, catering not only to the needy but increasingly to well-off customers looking to make a statement. Le Zotte traces the origins and meanings of "secondhand style" and explores how buying pre-owned goods went from a signifier of poverty to a declaration of rebellion. Considering buyers and sellers from across the political and economic spectrum, Le Zotte shows how conservative and progressive social activists--from religious and business leaders to anti-Vietnam protesters and drag queens--shrewdly used the exchange of secondhand goods for economic and political ends. At the same time, artists and performers, from Marcel Duchamp and Fanny Brice to Janis Joplin and Kurt Cobain, all helped make secondhand style a visual marker for youth in revolt.
Author: Ross Honsberger
Publisher: American Mathematical Soc.
ISBN: 1470457180
Category : Mathematics
Languages : en
Pages : 250
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Book Description
Ross Honsberger was born in Toronto, Canada, in 1929 and attended the University of Toronto. After more than a decade of teaching mathematics in Toronto, he took advantage of a sabbatical leave to continue his studies at the University of Waterloo, Canada. He joined the faculty in 1964 (Department of Combinatorics and Optimization) and has been there ever since. He is married, the father of three, and grandfather of three. He has published seven bestselling books with the Mathematical Association of America. Here is a selection of reviews of Ross Honsberger's books: The reviewer found this little book a joy to read ... the text is laced with historical notes and lively anecdotes and the proofs are models of lucid, uncluttered reasoning. (about Mathematical Gems I) P. Hagis, Jr., in Mathematical Reviews This book is designed to appeal to high school teachers and undergraduates particularly, but should find a much wider audience. The clarity of exposition and the care taken with all aspects of explanations, diagrams and notation is of a very high standard. (about Mathematical Gems II) K. E. Hirst, in Mathematical Reviews All (i.e., the articles in Mathematical Gems III) are written in the very clear style that characterizes the two previous volumes, and there is bound to be something here that will appeal to anyone, both student and teacher alike. For instructors, Mathematical Gems III is useful as a source of thematic ideas around which to build classroom lectures ... Mathematical Gems III is to be warmly recommended, and we look forward to the appearance of a fourth volume in the series. Joseph B. Dence, Mathematics and Computer Education These delightful little books contain between them 27 short essays on topics from geometry, combinatorics, graph theory, and number theory. The essays are independent, and can be read in any order ... overall these are serious books presenting pretty mathematics with elegant proofs. These books deserve a place in the library of every teacher of mathematics as a valuable resource. Further, as much of the material would not be beyond upper secondary students, inclusion in school libraries may be felt desirable too (about Mathematical Gems I and II) Paul Scott, in The Australian Mathematics Teacher
Author: Naoki Urasawa
Publisher: VIZ Media LLC
ISBN: 9781421569109
Category : Comics & Graphic Novels
Languages : en
Pages : 410
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Book Description
Johan is a cold and calculating killer with a mysterious past, and brilliant Dr. Kenzo Tenma is the only one who can stop him! Conspiracy and serial murder open the door to a compelling, intricately woven plot in this masterwork of suspense. “Once upon a time, there lived a monster without a name. He wanted a name very badly. So one day he made up his mind to set out on a journey to find a name.” How could this strange Czech children’s story have upset Johan so much? Does the book hold any clues to the mystery of Johan’s birth? One mystery leads to another as events unfold. The border police spot Tenma when he tries to smuggle himself into the Czech Republic to look for Johan’s mother. With the help of Grimmer, a freelance journalist, Tenma manages a narrow escape. Though the two men part without discussing what brought them together, Grimmer is also deeply interested in the same thing Tenma is looking for—511 Kinderheim, which once existed in East Germany. The story moves to the streets of Prague…
Author: P. J. O’Brien
Publisher: Pickle Partners Publishing
ISBN: 1839740957
Category : Biography & Autobiography
Languages : en
Pages : 321
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Book Description
Will Rogers: Ambassador of Good Will, Prince of Wit and Wisdom, first published in 1935, is an affectionate look at the great humorist, philanthropist, cowboy, newspaper columnist, movie- and vaudeville-star. Rogers, noted for his kindness to all he met, wrote his epitaph: “'I joked about every prominent man of my time, but I never met a man I didn't like.' I am so proud of that, I can hardly wait to die so it can be carved.” Rogers and aviator Wiley Post died in a plane crash near Point Barrow, Alaska, on August 15, 1935. Rogers was 55 at the time of his death. Included are numerous quotes of Will Rogers and 24 pages of photographs.
Author: Andrea Beretta Zanoni
Publisher: Routledge
ISBN: 1135255105
Category : Business & Economics
Languages : en
Pages : 209
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Book Description
This book provides an illuminating analysis of Internally Generated Goodwill from a strategic point of view. The author launches his strategic analysis from a foundational understanding of Internally Generated Goodwill as determined largely in relationship to intangible resources and competitive differentials. Arguing that intangible resources are at the origin of competitive differential--and accordingly at the origin of the achievement of economic profit--the author shows how Internally Generated Goodwill can be considered as the economic expression of competitive differentials and, therefore, as the expression of the greater firm’s value that originates from those differentials. In addition to offering this innovative theoretical framework, the author develops a variety of practical tools for generating value estimates and value breakdowns of IIG. The masterful analysis provided here focuses on developing methods for identifying the elements that compose IIG and on achieving an accurate estimate of its value, ultimately seeking to evaluate the limitations and advantages of the existing variety of approaches to analyzing the constituent parts of IIG and to devise accounting practices that will help academics and professionals alike to obtain more significant and lucid results.
Author: Ervin L. Black
Publisher: John Wiley & Sons
ISBN: 1119157218
Category : Business & Economics
Languages : en
Pages : 251
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Book Description
Concepts, methods, and issues in calculating the fair value of intangibles Accounting for Goodwill and Other Intangible Assets is a guide to one of the most challenging aspects of business valuation. Not only must executives and valuation professionals understand the complicated set of rules and practices that pertain to intangibles, they must also be able to recognize when to apply them. Inside, readers will find these many complexities clarified. Additionally, this book assists professionals in overcoming the difficulties of intangible asset accounting, such as the lack of market quotes and the conflicts among various valuation methodologies. Even the rarest and most problematic situations are treated in detail in Accounting for Goodwill and Other Intangible Assets. For example, the authors analyze principles for identifying finite intangible assets and appropriately accounting for amortization expenses or impairment losses. Using the information in this book, the results of these calculations can also be reported with precision on financial statements. These topics are especially important for ensuring the success of any asset acquisition or business combination. In these special cases, the utmost accuracy is essential. This book provides: Rules for identifying and recognizing intangible assets in business combinations and asset acquisitions Guidance on the accurate valuation and carrying amount calculation of acquired and self-created intangibles Tips for overcoming the challenges unique to intangible assets, including impairment testing Clear instructions for disclosing intangible assets, goodwill, and amortization expenses Accounting for Goodwill and Other Intangible Assets is an indispensable reference for valuation students and specialists. Ervin L. Black and Mark L. Zyla provide thorough instructions for understanding, accounting for, and reporting this challenging asset class.
Author: P.D. Leake
Publisher: Рипол Классик
ISBN: 5876776483
Category : History
Languages : en
Pages : 260
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Book Description
Author: Martin Bloom
Publisher: Routledge
ISBN: 1134073887
Category : Business & Economics
Languages : en
Pages : 246
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Book Description
Goodwill, sometimes purchased but often more significantly internally generated, is the major constituent of the value of many listed companies. Accounting aims to provide users of financial statements with useful information, and more than fifty current International Financial Reporting Standards prescribe accounting disclosure requirements in minute detail. However, these Standards dismiss internally generated goodwill with a single brief provision that it is not to be brought to account at all. The impairment regime now laid down for dealing with purchased goodwill contains severe flaws, while previous methods have also been found to be unsatisfactory. This book traces the history of the goodwill accounting controversy in detail and demonstrates that it has been a prime example of an issue ‘conceived in a way that it is in principle unsolvable’. It explores the problem of recognising the importance of goodwill as a whole and finding a way of presenting meaningful information regarding it in the context of the financial statements. The author’s proposed solution builds upon research undertaken and uses a Market Capitalization Statement, based on a modification of nineteenth century ‘double accounting’ in a modern context. Examples show that the proposed Market Capitalization Statement has the potential to provide significant information not currently available form conventional financial statements, which in turn are freed to present clearer information.
Author: Andrea Beretta Zanoni
Publisher: Routledge
ISBN: 1135255091
Category : Business & Economics
Languages : en
Pages : 208
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Book Description
This book provides an illuminating analysis of Internally Generated Goodwill from a strategic point of view. The author launches his strategic analysis from a foundational understanding of Internally Generated Goodwill as determined largely in relationship to intangible resources and competitive differentials. Arguing that intangible resources are at the origin of competitive differential--and accordingly at the origin of the achievement of economic profit--the author shows how Internally Generated Goodwill can be considered as the economic expression of competitive differentials and, therefore, as the expression of the greater firm’s value that originates from those differentials. In addition to offering this innovative theoretical framework, the author develops a variety of practical tools for generating value estimates and value breakdowns of IIG. The masterful analysis provided here focuses on developing methods for identifying the elements that compose IIG and on achieving an accurate estimate of its value, ultimately seeking to evaluate the limitations and advantages of the existing variety of approaches to analyzing the constituent parts of IIG and to devise accounting practices that will help academics and professionals alike to obtain more significant and lucid results.
