Browsing Department of Accounting by Author "Hsiao, Fu-Jen"

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Is SFAS 142 A Good Opportunity For Firms To Manage Earnings?

Hsiao, Fu-Jen (Accounting, 2010-03-03)

SFAS 142 eliminates the goodwill amortization and replaces it with an annual impairment test. This new accounting rule also provides the guidelines for firms to report their transition goodwill write-offs through a one-time ...

Browsing Department of Accounting by Author "Hsiao, Fu-Jen"

Is SFAS 142 A Good Opportunity For Firms To Manage Earnings? ﻿

Is SFAS 142 A Good Opportunity For Firms To Manage Earnings?