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Appendix 18.1: Accounting for Goodwill and Intangible Assets

  1. Constance Lütolf-Carroll,
  2. Antti Pirnes and
  3. Withers LLP

Published Online: 13 DEC 2011

DOI: 10.1002/9781118273166.app17

From Innovation to Cash Flows: Value Creation by Structuring High Technology Alliances

From Innovation to Cash Flows: Value Creation by Structuring High Technology Alliances

How to Cite

Lütolf-Carroll, C., Antti Pirnes and Withers LLP (2009) Appendix 18.1: Accounting for Goodwill and Intangible Assets, in From Innovation to Cash Flows: Value Creation by Structuring High Technology Alliances, John Wiley & Sons, Inc., Hoboken, NJ, USA. doi: 10.1002/9781118273166.app17

Publication History

  1. Published Online: 13 DEC 2011
  2. Published Print: 13 JUL 2009

ISBN Information

Print ISBN: 9780470118092

Online ISBN: 9781118273166

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Summary

This chapter contains sections titled:

  • Understanding SFAS 141 and SFAS 142 (Effective June 30, 2001)

  • What Changed Under SFAS 141R Business Combinations (Effective January 1, 2009)

  • Accounting for Research and Development Under U.S. GAAP

  • Increasing Importance of Accounting for Intangibles