TITLE

Rules shift may goose Disney, NBC

AUTHOR(S)
Goldsmith, Jill
PUB. DATE
December 2000
SOURCE
Daily Variety;12/20/2000, Vol. 270 Issue 14, p1
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
Reports on the proposed changes in accounting rules that could take effect in early 2001, and its positive implications for merger transactions in the United States. Accounting for goodwill from acquisitions; National Broadcasting Corp.'s (NBC) plan to acquire Cablevision's Rainbow Media.
ACCESSION #
3934174

 

Related Articles

  • The goodwill game. Brookes, Tony; Buchanan, W.W. Bill // CA Magazine;Mar1995, Vol. 128 Issue 2, p59 

    Focuses on the position of revised International Accounting Standard's rules for acquisitions (IAS 22) on various issues concerning goodwill accounting. Highlights of IAS 22; Recording of goodwill as a residual cost; Amortization period for goodwill; Position of IAS 22 concerning impairment in...

  • FASB changes the treatment of goodwill in mergers.  // Corporate Board;Sep/Oct2001, Vol. 22 Issue 130, p27 

    Reports on the unanimous vote taken by the United States Financial Accounting Standards Board in July 2001, relating to business combinations and goodwill and other intangible assets. Use of the purchase method of accounting for all business combinations initiated after June 30, 2001;...

  • The Road to Convergence. Charron, Kimberly; Moores, Tommy // Strategic Finance;Feb2011, Vol. 92 Issue 8, p46 

    The article discusses similarities and differences in how U.S. Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) handle business combinations. Topics discussed include the acquisition method of accounting for mergers, contingencies, the...

  • International standard on business combinations.  // Accountancy;Nov83, Vol. 94 Issue 1083, p5 

    Reports the issuance of 'Accounting for Business Combinations,' by the International Accounting Standards Committee. Treatment of goodwill due to consolidations and mergers; Expectation of a similar issuance in Great Britain; Methods used in respect of acquisitions and mergers.

  • HEAD FIRST INTO THE LION'S DEN. Walton, David // Accountancy;Jun87, Vol. 99 Issue 1126, p26 

    Comments on the Accounting Standards Committee's willingness to review standards on the accounting of goodwill and corporate mergers in Great Britain. Role as key factors in accounting; Effects on the accounting sector; Policy implications on accounting.

  • M&A Dealmakers Applaud The Elimination of Pooling. Sikora, Martin // Mergers & Acquisitions: The Dealermaker's Journal;Jul2001, Vol. 36 Issue 7, p11 

    Reports on the amendments to the Financial Accounting Standards Board's pooling-of-interest accounting proposal to ease the management of acquisition goodwill by acquiring companies in the United States. Merger and acquisition deals affected by the pooling amendments; Dealmakers' reactions to...

  • ASC REPORT.  // Accountancy;Apr90, Vol. 105 Issue 1160, p153 

    Reports on Accounting Standards Committee's proposals for different accounting issues in Great Britain. Exposure draft concerning brands; Goodwill accounting; Accounting for acquisitions and mergers.

  • FASB Looks to Goodwill Impairment.  // Practical Accountant;Feb2001, Vol. 34 Issue 2, p15 

    Reports on the Financial Accounting & Standards Board's ruling which held that goodwill recorded on corporate balance sheets, arising from acquisitions prior to the date the board issues its financial statement on business combinations, could no longer amortized in the United States. Impairment...

  • NBC consolidates its Rainbow stake. Schlosser, Joe // Broadcasting & Cable;04/07/97, Vol. 127 Issue 14, p86 

    Reports that NBC has rearranged its stake in Cablevision Systems Corp. subsidiary Rainbow Programming Holdings. Conversion of NBC's equity in certain Rainbow networks to a 25% stake in Rainbow Programming overall; Interests owned by NBC in Rainbow networks since 1989.

Share

Read the Article

Courtesy of VIRGINIA BEACH PUBLIC LIBRARY AND SYSTEM

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics