Heads Up: Valuation Resource Group Discusses Four Topics at November 1 Meeting
Volume 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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