Breaking Down Borders
- MedEconomics: Ask the experts - Sale of goodwill and pensions. // GP: General Practitioner;11/19/2010, p45
Several questions and answers on goodwill and pension in a general practioner's work are presented, including one on sale of goodwill share, one on pension protection and one on relief for entrepreneurs.
- ACCOUNTING FOR CORPORATE ACQUISITIONS AND THE TREATMENT OF GOODWILL: AN ALERT SIGNAL TO ALL.... Kripke, Homer // Business Lawyer;Nov68, Vol. 24 Issue 1, p89
Examines the accounting for corporate acquisitions and the treatment of goodwill in the United States. Methods of accounting; Proposals to abolish pooling which is widely used in mergers and acquisitions of stocks; Concept of purchase goodwill.
- THE RELATION BETWEEN PURCHASED GOODWILL AND TARGET CHARACTERISTICS. Churyk, Natalie Tatiana; Mantzke, Katrina L. // Academy of Accounting & Financial Studies Journal;Sep2008, Vol. 12 Issue 3, p19
This study investigates the relation between the goodwill recorded in a purchase transaction and the characteristics of the target firms that are acquired. While prior research on goodwill has largely ignored the characteristics of the target firm, this study contributes to the literature by...
- Goodwill on the FASB track. Moses, Lucia // Editor & Publisher;02/12/2001, Vol. 134 Issue 7, p21
Focuses on a proposed change by the United States Financial Accounting Standards Board, under which newspaper publishing companies will not be required to subtract goodwill related to acquisitions from earnings. Newspaper publishers' contention that their stocks are undervalued because of the...
- Character counts. Huber, Janean // Entrepreneur;Jan1994, Vol. 22 Issue 1, p11
Discusses Citibank's innovative lending program for small businesses which places greater emphasis on its good reputation than its finances. Qualification requirements; Proposal for wider implementation.
- The Business of Christmas. Dyer, Jann // Chartered Accountants Journal;Dec2002, Vol. 81 Issue 11, p62
Focuses on the accounting of Christmas goodwill and business and New Zealand. Focus on annual break; Use of the Christmas season to market products.
- Stock Price Reaction to Dividend Announcements. Gupta, Shaveta; Dogra, Balram; Vashisht, A. K.; Ghai, Shevata // International Journal of Financial Management;2012, Vol. 2 Issue 2, p23
Dividend declaration is considered as one of the key focus areas of the organisation's financial policy. Majority of the companies consider it advantageous to declare the dividends, as it will have positive impact on its goodwill and the share prices. The dividend surprise conveys the same...
- Banks Figure Effect of Accounting Change. Schmelkin, Alissa // American Banker;8/15/2001, Vol. 166 Issue 157, p20
Reports the additional amounts to net income and shares of common stock on an annual basis with the adoption of accounting rules in Bank of America Corp. in the U.S. Removal of amortization on goodwill; Annual testing of impairment.
- THE INFORMATION CONTENT OF GOODWILL- IMPAIRMENTS UNDER FAS 142: IMPLICATIONS FOR EXTERNAL ANALYSIS AND INTERNAL CONTROL. Schultze, Wolfgang // Schmalenbach Business Review (SBR);Jul2005, Vol. 57 Issue 3, p276
With its standards FAS 141 and 142 the Financial Accounting Standard Board has revolutionized the accounting for business combinations. One of the major changes is the abolishment of goodwill-amortization, which has been replaced by an annual impairment test at the level of a reporting unit....