book

Accounting for Goodwill and Other Intangible Assets

by Ervin L. Black, Mark L. Zyla

October 2018

Intermediate to advanced

288 pages

6h 42m

English

Wiley

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A. Scope of BookB. Definitions and OriginsNotes
A. Introduction and BackgroundB. Recognizing Intangible Assets under IFRSC. Self-Created Intangible AssetsD. Intangible Assets Acquired in an Asset AcquisitionE. Intangible Assets Acquired through a Business CombinationNotes
A. Overview of Fair Value Measurement as Applicable to Intangible AssetsB. Valuation Techniques and Inputs Relevant to Intangible AssetsC. Applying Valuation Principles to Common Types of Intangible AssetsD. Valuing Acquired GoodwillNotes
A. Determining the Estimated Useful LifeB. Amortization Methods for Intangible AssetsC. Amortizing Goodwill—Private CompaniesD. IFRS Intangibles—Measurement after RecognitionNotes
A. Overview of the Impairment Testing RulesB. Impairment Testing for Intangible Assets with Indefinite LivesC. Impairment Testing for Intangible Assets with Finite LivesD. Impairment Testing for GoodwillNotes
A. Financial Statement PresentationsB. Financial Statement DisclosuresC. IFRS Disclosure RequirementsNotes
A. IntroductionB. Deferred Tax ConsequencesC. Amortization of Goodwill and Certain Other Intangibles under I.R.C. § 197Notes
Worksheet 1: Key Differences between U.S. GAAP and IFRS Guidance on Intangible Assets and GoodwillWorksheet 2: Jones Manufacturing Inc.—A Goodwill Impairment Testing ExampleWorksheet 3: SEC Comment Letter on Research and Development Activity Disclosures to Amphastar Pharmaceuticals Inc., dated January 10, 2014Worksheet 4: Sample Disclosures under U.S. GAAPWorksheet 5: Sample Disclosures under IFRSWorksheet 6: Nature and Components of GoodwillWorksheet 7: Template for Memo on How Indefinite-Lived Intangible Assets Are Grouped for Impairment TestingNotes