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商品編號: A196A 出版日期: 2007/08/12 作者姓名: Kasznik, Ron;Tayan, Brian 商品類別: Finance 商品規格: 18p 再版日期: 地域: United States 產業: Arts, entertainment & sports;Internet services 個案年度: -
商品敘述:
Reviews the impact of SFAS 142--Goodwill and Other Intangible Assets--in the context of the AOL Time Warner merger. Under SFAS 142, companies were required to perform periodic testing to determine whether economic goodwill had been impaired. Includes a detailed account of the AOL Time Warner merger from its announcement in 2000 through its completion in 2001. Students are asked to assess what the likely impact is of SFAS 142 on the combined AOL Time Warner balance sheet.
涵蓋領域:
Accounting;Accounting standards;Balance sheets;Mergers & acquisitions
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