Matches in SemOpenAlex for { <https://semopenalex.org/work/W1997844380> ?p ?o ?g. }
Showing items 1 to 82 of
82
with 100 items per page.
- W1997844380 endingPage "284" @default.
- W1997844380 startingPage "255" @default.
- W1997844380 abstract "In explaining Statement No. 141, Business Combinations (SFAS No. 141, FASB 2001b) and Statement No. 142, Goodwill and Other Intangible Assets (SFAS No. 142, FASB 2001c), accounting textbooks do not adequately describe the theoretical choices the FASB considered or the economic and political context in which the FASB developed these statements. This instructional resource fills that gap. It compares purchase, pooling of interests (hereafter, pooling), and fresh start accounting, as well as various methods of accounting for goodwill under purchase and fresh start accounting; it also discusses the economic and political context in which the FASB deliberated. A simple example (and a separate more complicated homework problem) compares the effects of these methods on post-combination financial statements. The Teaching Notes discuss how to use this instructional resource to introduce these subjects and integrate them with other subjects covered in advanced financial accounting and merger and acquisition courses." @default.
- W1997844380 created "2016-06-24" @default.
- W1997844380 creator A5063113965 @default.
- W1997844380 creator A5073444387 @default.
- W1997844380 date "2007-05-01" @default.
- W1997844380 modified "2023-09-26" @default.
- W1997844380 title "Understanding Accounting for Business Combinations: An Instructional Resource" @default.
- W1997844380 cites W2068518527 @default.
- W1997844380 cites W2072892869 @default.
- W1997844380 cites W3123210547 @default.
- W1997844380 cites W4230336695 @default.
- W1997844380 doi "https://doi.org/10.2308/iace.2007.22.2.255" @default.
- W1997844380 hasPublicationYear "2007" @default.
- W1997844380 type Work @default.
- W1997844380 sameAs 1997844380 @default.
- W1997844380 citedByCount "3" @default.
- W1997844380 countsByYear W19978443802012 @default.
- W1997844380 countsByYear W19978443802020 @default.
- W1997844380 crossrefType "journal-article" @default.
- W1997844380 hasAuthorship W1997844380A5063113965 @default.
- W1997844380 hasAuthorship W1997844380A5073444387 @default.
- W1997844380 hasConcept C10138342 @default.
- W1997844380 hasConcept C121955636 @default.
- W1997844380 hasConcept C144133560 @default.
- W1997844380 hasConcept C151730666 @default.
- W1997844380 hasConcept C154945302 @default.
- W1997844380 hasConcept C163867264 @default.
- W1997844380 hasConcept C17744445 @default.
- W1997844380 hasConcept C199521495 @default.
- W1997844380 hasConcept C199539241 @default.
- W1997844380 hasConcept C206345919 @default.
- W1997844380 hasConcept C2777026412 @default.
- W1997844380 hasConcept C2778860618 @default.
- W1997844380 hasConcept C2779343474 @default.
- W1997844380 hasConcept C2780743171 @default.
- W1997844380 hasConcept C2781027943 @default.
- W1997844380 hasConcept C31258907 @default.
- W1997844380 hasConcept C41008148 @default.
- W1997844380 hasConcept C544937707 @default.
- W1997844380 hasConcept C70437156 @default.
- W1997844380 hasConcept C86803240 @default.
- W1997844380 hasConceptScore W1997844380C10138342 @default.
- W1997844380 hasConceptScore W1997844380C121955636 @default.
- W1997844380 hasConceptScore W1997844380C144133560 @default.
- W1997844380 hasConceptScore W1997844380C151730666 @default.
- W1997844380 hasConceptScore W1997844380C154945302 @default.
- W1997844380 hasConceptScore W1997844380C163867264 @default.
- W1997844380 hasConceptScore W1997844380C17744445 @default.
- W1997844380 hasConceptScore W1997844380C199521495 @default.
- W1997844380 hasConceptScore W1997844380C199539241 @default.
- W1997844380 hasConceptScore W1997844380C206345919 @default.
- W1997844380 hasConceptScore W1997844380C2777026412 @default.
- W1997844380 hasConceptScore W1997844380C2778860618 @default.
- W1997844380 hasConceptScore W1997844380C2779343474 @default.
- W1997844380 hasConceptScore W1997844380C2780743171 @default.
- W1997844380 hasConceptScore W1997844380C2781027943 @default.
- W1997844380 hasConceptScore W1997844380C31258907 @default.
- W1997844380 hasConceptScore W1997844380C41008148 @default.
- W1997844380 hasConceptScore W1997844380C544937707 @default.
- W1997844380 hasConceptScore W1997844380C70437156 @default.
- W1997844380 hasConceptScore W1997844380C86803240 @default.
- W1997844380 hasIssue "2" @default.
- W1997844380 hasLocation W19978443801 @default.
- W1997844380 hasOpenAccess W1997844380 @default.
- W1997844380 hasPrimaryLocation W19978443801 @default.
- W1997844380 hasRelatedWork W1481632570 @default.
- W1997844380 hasRelatedWork W1997844380 @default.
- W1997844380 hasRelatedWork W2174256097 @default.
- W1997844380 hasRelatedWork W2381549554 @default.
- W1997844380 hasRelatedWork W2416044852 @default.
- W1997844380 hasRelatedWork W2480910550 @default.
- W1997844380 hasRelatedWork W2923596955 @default.
- W1997844380 hasRelatedWork W2991910450 @default.
- W1997844380 hasRelatedWork W3003330435 @default.
- W1997844380 hasRelatedWork W3124874570 @default.
- W1997844380 hasVolume "22" @default.
- W1997844380 isParatext "false" @default.
- W1997844380 isRetracted "false" @default.
- W1997844380 magId "1997844380" @default.
- W1997844380 workType "article" @default.