Heads Up: Valuation Resource Group Discusses Four Topics at November 1 MeetingVolume 17, Issue 40 |
The attached issue of Heads Up discusses the November 1, 2010, meeting of the FASB’s Valuation Resource Group. Topics discussed include the fair value measurement of contingent consideration in a business combination; the application of the multiperiod excess earnings method and the Greenfield method to intangible assets; the FASB’s proposed Accounting Standards Update, How the Carrying Amount of a Reporting Unit Should Be Calculated When Performing Step 1 of the Goodwill Impairment Test; and measurement uncertainty analysis disclosure and possible alternatives.
Read more in the file attached below or visit the Heads Up Archive for past issues.
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