IRZ 2011, 509 - Steuern und Bilanzen

IRZ
- 2011
  - Heft 12 (Seite 503-539)
    - Auf den .Punkt gebracht!
      - Zwirner, Mugler: Ansatz und Bewertung von Restrukturierungsrückstellungen nach IFRS
      - Orwick, Eppinger: Highlighting Accounting Standards Update (ASU) 2011–08 on Topic 350 – Testing Goodwill for Impairment - Striking a New Path to Cost Efficiency
        1. Background of FASB Topic 350, Intangibles – Goodwill and Others
        2. Changes due to ASU 2011–08 on Topic 350
        3. Reasoning and Scope for Update by FASB
        4. Effective Date
        5. Effect on U.S. GAAP and IFRS Convergence
        6. German GAAP Perspective
        7. Guidance and Conclusion

IRZ 2011, 509
Highlighting Accounting Standards Update (ASU) 2011–08 on Topic 350 – Testing Goodwill for Impairment - Striking a New Path to Cost Efficiency
Aufsatz von Kyle Orwick, Christoph Eppinger