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Asset Impairment and Write-Downs
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A 3 page paper discussing the changes in asset valuation that were not possible under FAS 121 alone. FAS 142 and 144 simplify determination of asset impairment, and more easily include items such as goodwill and other intangibles. Rule changes more easily account for valuation changes in intangibles and goodwill, which were more difficult to value under FAS 121. Bibliography lists 5 sources.
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Pages:
3
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Filename:CC6_KSacctAssetImp.rtf |
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Paper Title:
Asset Impairment and Write-Downs
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