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Unformatted text preview: Acquisition method when dissolution takes place (p. 48) Related expenses of business combinations (51) The Acquisition Method When Separate Incorporation is Maintained (p. 52) Acquisition-Date Fair-Value Allocations – Additional Issues Intangibles (p. 56) Preexisting goodwill on subsidiary’s books (p. 56) Acquired in-process research and development (p. 57) Chapter 3 Outline Investment Accounting by the Acquiring Company Internal Investment Accounting Alternatives (p. 82) The Initial Value Method (p.83) The Partial Equity Method (p.83) Subsequent Consolidation – Investment Recorded By the Equity Method (p. 84) Acquisition Made During the current year (P. 84) Determination of Consolidated Totals (p. 86) Consolidation Worksheet (P. 88) Goodwill Impairment (P 103) Testing Goodwill for Impairment (P. 105) Assigning Values to Reporting Units (P. 106) Determining Fair Values of Reporting Units Periodically (P. 106) Determining Goodwill’s Implied Fair Value (P. 107)...
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This note was uploaded on 11/05/2011 for the course ACCT 501 taught by Professor Ma during the Fall '11 term at South Carolina.
- Fall '11