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Accounting for Goodwill: Are We Better off?(A Discussion of New Goodwill Rules for Accounting)
Review of Business 2003, Spring, 24, 2
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Publisher Description
This paper discusses new goodwill rules, the goodwill impairment calculation necessary under SFAS No. 142, and the impact that SEAS No. 142 has had since its issuance, and will have in the future, on financial statements and earnings quality A brief comparison on international rules for goodwill is also provided. Introduction
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