Goodwill Impairment: Convergence Not Yet Achieved.
Review of Business 2005, Spring, 26, 2
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Publisher Description
Abstract The International Accounting Standards Board (IASB) and the U.S. Financial Accounting Standards Board (FASB) have agreed to work separately and jointly toward convergence of accounting standards. However, despite recent convergence activities significant differences remain between U.S. and international standards in accounting for impairment of goodwill and other intangible assets. These differences are not currently scheduled for resolution.
GENRE
Business & Personal Finance
RELEASED
2005
March 22
LANGUAGE
EN
English
LENGTH
13
Pages
PUBLISHER
St. John's University, College of Business Administration
SELLER
The Gale Group, Inc., a Delaware corporation and an affiliate of Cengage Learning, Inc.
SIZE
247.1
KB
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