Intangible Assets (ARB
43, Chapter 5, APB Opinion No. 17 and FAS No. 142)
- What is the value of an intangible
asset?
- What two types of intangible assets
were identified
in ARB No. 43, Chapter 5?
- According to ARB 43, Chapter 5, how
were these
two types of intangible assets accounted for?
- How did APB Opinion No. 17 change
the identification
and accounting for intangible assets?
- According to APB No. 17, over what
period of
time was it appropriate to amortize intangible assets?
- What was (were) appropriate
method(s) to be
used in amortizing intangible assets?
- How does FAS No. 142 change the
identification
and accounting for intangible assets, particularly goodwill?
- What is meant by impairment of
goodwill?
- What is the relationship between
accounting
for intangible assets and accounting for business combinations?
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