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  2. Goodwill (accounting) - Wikipedia

    en.wikipedia.org/wiki/Goodwill_(accounting)

    Goodwill is no longer amortized under U.S. GAAP (FAS 142). [8] FAS 142 was issued in June 2001. Companies objected to the removal of the option to use pooling-of-interests, so amortization was removed by Financial Accounting Standards Board as a concession. As of 2005-01-01, it is also forbidden under International Financial Reporting Standards.

  3. Purchase price allocation - Wikipedia

    en.wikipedia.org/wiki/Purchase_price_allocation

    The difference between the $24B and $30B is $6B in goodwill acquired through the transaction—the excess of the purchase price paid over the FV of the net identifiable assets acquired. Finally, the acquirer adds both the value of the written-up assets ($24B) as well as the goodwill ($6B) onto the balance sheet, for a total of $30B in new net ...

  4. Amortization (accounting) - Wikipedia

    en.wikipedia.org/wiki/Amortization_(accounting)

    Methodologies for allocating amortization to each accounting period are generally the same as those for depreciation. However, many intangible assets such as goodwill or certain brands may be deemed to have an indefinite useful life and are therefore not subject to amortization (although goodwill is subjected to an impairment test every year).

  5. List of FASB pronouncements - Wikipedia

    en.wikipedia.org/wiki/List_of_FASB_pronouncements

    142: Goodwill and Other Intangible Assets: June 2001: 143: Accounting for Asset Retirement Obligations: June 2001: 144: Accounting for the Impairment or Disposal of Long-Lived Assets: August 2001: 145: Rescission of FASB Statements No. 4, 44, and 64, Amendment of FASB Statement No. 13, and Technical Corrections: April 2002: 146

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  7. Boomers are sad they may never be grandparents as fewer ... - AOL

    www.aol.com/finance/boomers-sad-may-never...

    The average (mean) annual cost of raising a child across America’s 100 most populous metros is $22,989, according to an analysis by Creditnews Research of Department of Labor data. These costs ...

  8. Impairment (financial reporting) - Wikipedia

    en.wikipedia.org/wiki/Impairment_(financial...

    The IASB and FASB made joint efforts to devise a common impairment model, but the FASB eventually decided to propose an alternative scheme in January 2011. [5] The IASB issued a new exposure draft in January 2013, [5] which later led to the adoption of IFRS 9 in July 2014, [6] effective for annual periods beginning on or after January 1, 2018. [7]

  9. IFRS 9 - Wikipedia

    en.wikipedia.org/wiki/IFRS_9

    IFRS 9 began as a joint project between IASB and the Financial Accounting Standards Board (FASB), which promulgates accounting standards in the United States. The boards published a joint discussion paper in March 2008 proposing an eventual goal of reporting all financial instruments at fair value, with all changes in fair value reported in net income (FASB) or profit and loss (IASB). [1]