Sökning: "Susmita Mandal"

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  1. 1. Accounting for Goodwill in Public vs. Private Deals : Evidence from US Mergers and Acquisitions

    Magister-uppsats, Umeå universitet/Företagsekonomi

    Författare :Christian Kim; Susmita Mandal; [2016]
    Nyckelord :Goodwill allocation; purchase price allocation; earnings management; public acquirer; private acquirer; target characteristics.;

    Sammanfattning : In 2001, the FASB (Financial Accounting Standard Board) introduced accounting regulations SFAS 141 and SFAS 142 to improve the relevance, representational faithfulness, and comparability of financial reporting. The new standards have profoundly changed the accounting for business combinations and goodwill under US GAAP by requiring reporting entities to no longer amortize goodwill over its expected useful life, but to test for impairment annually. LÄS MER