搜索结果: 1-1 共查到“Goodwill Accounting”相关记录1条 . 查询时间(0.088 秒)
The Implications of Unverifiable Fair-Value Accounting:Evidence from the Political Economy of Goodwill Accounting
Accounting fair values politics standard setting
2015/5/12
I study the evolution of Statement of Financial Accounting Standard (SFAS) # 142, which uses unverifiable fair-value estimates to account for acquired goodwill. I find evidence consistent with the Fin...