By Dennis M. Bline, Mary L. Fischer, Ted D. Skekel
Complex Accounting, 8e deals the main authoritative, conceptually powerful, and entire assurance of complicated accounting subject matters of any textual content out there. thoroughly up to date to mirror all the most up-to-date FASB pronouncements, it's a superb guidance source for the CPA examination. complex Accounting additionally offers scholars with the instruments they should pursue expert careers in an international economic climate. this can be the one textual content out there to make use of the horizontal method of consolidations worksheets, the layout most ordinarily utilized in the company international.
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Additional info for Advanced Accounting, 8th Edition, 2001
However, estimates of goodwill may differ from actual negotiated goodwill. If the final agreed-upon price for Johnson’s assets was $350,000, the actual negotiated goodwill would be $31,000, which is the price paid less the fair value of the net assets acquired. Goodwill valuation is often based on an estimation of the future earnings of the target company. A ppendix B: Asset Acquisition as a Pooling of Interests Note: As of July 2001, under FASB Statement No. 141, all new business combinations must be accounted for using the purchase method.
20,000 40,000 10,000 40,000 20,000 20,000 90,000 20,000 In some cases, it was necessary to consume all of the combiner’s retained earnings and draw upon the retained earnings of the issuer. In a pooling, shareholders of the combiner had to become shareholders of the continuing issuer. To accomplish the continuity of ownership, the combiner usually dissolved itself by distributing the shares it receives from the issuer to its shareholders. Pooling principles required that the assets of the combiner be recorded at book values and that combined assets could not be increased through the combination.
1,000 1,000 Chapter 1 Business Combinations BUSINESS COMBINATIONS: AMERICA’S MOST POPULAR BUSINESS ACTIVITY, BRINGING AN END TO THE CONTROVERSY There are nine criteria, set forth in APB Opinion No. 16, that had to be met for a business to qualify as a pooling of interests. If any one of the nine was not met, the combination was designated as a purchase. Fair values were considered in the negotiation of a pooling of interests, but only book values were recorded. Goodwill never arose from a pooling of interests.
Advanced Accounting, 8th Edition, 2001 by Dennis M. Bline, Mary L. Fischer, Ted D. Skekel