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by Mark L. Zyla, Ervin L. Black
Accounting for Goodwill and Other Intangible Assets
Cover
Introduction
A. Scope of Book
B. Definitions and Origins
Notes
CHAPTER 1: Recognizing Intangible Assets
A. Introduction and Background
B. Recognizing Intangible Assets under IFRS
C. Self-Created Intangible Assets
D. Intangible Assets Acquired in an Asset Acquisition
E. Intangible Assets Acquired through a Business Combination
Notes
CHAPTER 2: Initial Measurement of Acquired Intangible Assets
A. Overview of Fair Value Measurement as Applicable to Intangible Assets
B. Valuation Techniques and Inputs Relevant to Intangible Assets
C. Applying Valuation Principles to Common Types of Intangible Assets
D. Valuing Acquired Goodwill
Notes
CHAPTER 3: Amortizing Intangible Assets
A. Determining the Estimated Useful Life
B. Amortization Methods for Intangible Assets
C. Amortizing Goodwill—Private Companies
D. IFRS Intangibles—Measurement after Recognition
Notes
CHAPTER 4: Impairment Testing for Goodwill and Other Intangible Assets
A. Overview of the Impairment Testing Rules
B. Impairment Testing for Intangible Assets with Indefinite Lives
C. Impairment Testing for Intangible Assets with Finite Lives
D. Impairment Testing for Goodwill
Notes
CHAPTER 5: Financial Statement Presentation and Disclosures
A. Financial Statement Presentations
B. Financial Statement Disclosures
C. IFRS Disclosure Requirements
Notes
CHAPTER 6: Deferred Tax Consequences of Goodwill and Intangible Assets
A. Introduction
B. Deferred Tax Consequences
C. Amortization of Goodwill and Certain Other Intangibles under I.R.C. § 197
Notes
Working Papers
Worksheet 1: Key Differences between U.S. GAAP and IFRS Guidance on Intangible Assets and Goodwill
Worksheet 2: Jones Manufacturing Inc.—A Goodwill Impairment Testing Example
Worksheet 3: SEC Comment Letter on Research and Development Activity Disclosures to Amphastar Pharmaceuticals Inc., dated January 10, 2014
Worksheet 4: Sample Disclosures under U.S. GAAP
Worksheet 5: Sample Disclosures under IFRS
Worksheet 6: Nature and Components of Goodwill
Worksheet 7: Template for Memo on How Indefinite-Lived Intangible Assets Are Grouped for Impairment Testing
Notes
About the Authors
Index
End User License Agreement
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