FASB Accounting Standards Codification 1. For the purposes of performing the recoverability test, the following assets and liabilities should be included in the asset group. The cruise ship is part of the asset group, and the liabilities would be any liabilities that are transferred with the asset. The asset group would be "the lowest level for which identifiable cash flows are largely independent of the cash flows of other groups of

Introduction There are a number of different areas of difference between US GAAP and IFRS. Nguyen (2017) points out that one of those areas of difference is with respect to the treatment of intangible assets. Intangible assets show on the balance sheet, but what types of intangible assets and how they are valued differ between these two different accounting systems. This report will highlight these differences, and their implications. US GAAP Treatment There

Some mergers and acquisitions (M&as) did not generate any goodwill because they were accounted for using the pooling-of-interests method. In 1969, Leonard M. Savoie (then Executive Vice President of the AICPA) stated that he expected the then-prevailing accounting pronouncement authority, the Accounting Principles Board (APB), to abolish the pooling of interests method. However, the death-knell for this accounting method was not sounded until 2001 with the issuance of SEAS

However, the screening of patients for these conditions necessitates the inclusion of brief screening questions into a health systems review at the medical visit because patients may be embarrassed or unwilling to show concerns or talk about their mental distress or health. The inclusion of the questions into the health systems review can help to facilitate early discovery and intervention and communicating to patients about concerns on their overall

Community Diagnosis: Pearland, Texas Community Diagnosis The community of Pearland is an ethnically-diverse, growing community located adjacent to the thriving metropolis of Houston, Texas (PEDC, n.d.). The population for the community was estimated to be 93,305 in 2011, up by 2.25% from the previous year (Census, 2013a). By comparison, the U.S. population grew by just 1.67%. There are slightly more females than males (51.4 vs. 48.6%) in Pearland and the median age

Mergers and Acquisition Company Acquisition As a CEO, you are trying to acquire a foreign firm. The size of your firm will double and it will become the largest in your industry. What does your firm do and what does the foreign firm you are trying to acquire do? Where are the firms based? look company is a major company in Ohio Columbus in the U.S. And specializes is the sale of all