Goodwill and other intangible assets / Ervin L. Black, Ph.D. (Professor of Accounting, University of Oklahoma) and Mark L. Zyla, CPA/ABV, CFA, ASA (Acuitas Inc.).

" ... examines in detail the creation of and accounting for goodwill and other intangible assets. The Portfolio addresses this subject both in general and in the context of business combinations. The Portfolio also briefly analyzes the corresponding tax treatment of goodwill and other intangibles."

Bibliographic Details
Uniform Title:Accounting policy & practice series ; 5115-4th.
Main Authors: Black, Ervin L. (Author)
Benke, Ralph L., Jr (Author)
Zyla, Mark L. (Author)
Corporate Author: Tax Management Inc (Issuing body)
Language:English
Published: Arlington, VA : Tax Management Inc., [2009]-
Series:Accounting policy & practice series ; 5115-4th.
Subjects:
Online Access:
Physical Description:1 online resource.
Format: Electronic Website

MARC

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245 1 0 |a Goodwill and other intangible assets /  |c Ervin L. Black, Ph.D. (Professor of Accounting, University of Oklahoma) and Mark L. Zyla, CPA/ABV, CFA, ASA (Acuitas Inc.). 
247 1 0 |a Business combinations :  |b goodwill and other intangible assets  |f <Aug. 7, 2012> 
264 1 |a Arlington, VA :  |b Tax Management Inc.,  |c [2009]- 
300 |a 1 online resource. 
310 |a Updated irregularly. 
336 |a text  |b txt  |2 rdacontent 
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490 1 |a Accounting policy & practice portfolios ;  |v 5115-4th 
500 |a Authors: Ralph L. Benke, Jr. and Mark L. Zyla, <Aug. 7, 2012>- 
505 0 |a Detailed analysis. Introduction -- Recognizing intangible assets -- Initial measurement of acquired intangible assets -- Amortizing intangible assets -- Impairment testing for goodwill and other intangible assets -- Financial statement presentation and disclosures -- Deferred tax consequences of goodwill and intangible assets -- Working papers. 
504 |a Includes bibliographical references. 
520 |a " ... examines in detail the creation of and accounting for goodwill and other intangible assets. The Portfolio addresses this subject both in general and in the context of business combinations. The Portfolio also briefly analyzes the corresponding tax treatment of goodwill and other intangibles." 
538 |a Mode of access: World Wide Web. 
588 |a Description based on contents viewed on December 4, 2015; title from description page. 
650 0 |a Goodwill (Commerce)  |x Accounting.  |0 http://id.loc.gov/authorities/subjects/sh85055892 
650 0 |a Intangible property  |x Accounting.  |0 http://id.loc.gov/authorities/subjects/sh85067082 
650 0 |a Consolidation and merger of corporations  |x Accounting.  |0 http://id.loc.gov/authorities/subjects/sh2009121431 
700 1 |a Benke, Ralph L.,  |c Jr.,  |e author.  |0 http://id.loc.gov/authorities/names/n80135803 
700 1 |a Zyla, Mark L.,  |e author.  |0 http://id.loc.gov/authorities/names/no2009039931 
710 2 |a Tax Management Inc.,  |e issuing body.  |0 http://id.loc.gov/authorities/names/n79106330 
776 0 8 |i Print version:  |a Black, Ervin L.  |t Goodwill and other intangible assets.  |d Arlington, VA : Tax Management Inc., a BNA Company, [2015]-  |w (OCoLC)931071676. 
830 0 |a Accounting policy & practice series ;  |v 5115-4th.  |0 http://id.loc.gov/authorities/names/no2006113291 
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