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商品編號： NTU053 出版日期： 2014/07/07 作者姓名： Tan, Patricia;Jian, Ming 商品類別： Other 商品規格： 25p 再版日期： 地域： Singapore 產業： Pharmaceutical industry 個案年度： -
商品敘述：
Biosensors International Group (BIG), a biotechnology company listed in Singapore Exchange, acquired JW Medical Systems Ltd in 2011. This resulted in a significant increase in reported goodwill and other intangible assets. On 2 July 2012, Matthew Tay, an analyst with MMB Ltd (an equity research company in Singapore), sat staring at the balance sheets of BIG. The sum total of intangible assets and goodwill constituted 62% of total assets compared to 4% the year before. He knew that the huge increase was due to the acquisition of JW Medical Systems in 2011. He wondered what these intangible assets and goodwill represented, how they were accounted for and how they should be interpreted. This case study deals with the valuation and the impairment testing of intangibles (including goodwill) reported in the financial statements of BIG, and describes the acquisition transaction and BIG''s post-acquisition financial position.
涵蓋領域：
Accounting;Asset management;Healthcare and treatment
相關資料：
, (NTU054), 22p, by Patricia Tan, Ming Jian;, (NTU055), 0p, by Patricia Tan, Ming Jian
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