دانلود مقاله ISI انگلیسی شماره 47258
ترجمه فارسی عنوان مقاله

پیش نویس قرار گرفتن در معرض FASB در حسابداری برای ترکیب کسب و کار و دارایی های نامشهود: انتساب آموزشی

عنوان انگلیسی
The FASB exposure draft on accounting for business combinations and intangible assets: an instructional assignment
کد مقاله سال انتشار تعداد صفحات مقاله انگلیسی
47258 2001 17 صفحه PDF
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Journal of Accounting Education, Volume 19, Issue 4, Winter 2001, Pages 265–281

ترجمه کلمات کلیدی
ترکیب کسب و کار - تجمع منافع - دارایی های نامشهود - حسن نیت - پیش نویس مواجهه
کلمات کلیدی انگلیسی
Business combinations; Pooling of interests; Intangible assets; Goodwill; Exposure draft
پیش نمایش مقاله
پیش نمایش مقاله  پیش نویس قرار گرفتن در معرض FASB در حسابداری برای ترکیب کسب و کار و دارایی های نامشهود: انتساب آموزشی

چکیده انگلیسی

Accounting standards are constantly evolving to meet the needs of a rapidly changing business environment and changes in accounting theory. Accounting students need to be familiar with the content of Exposure Drafts, since these documents reflect the Financial Accounting Standards Board's (FASB) position on current financial reporting issues. Students are generally not well versed on the standard setting process and how contextual factors affect this process. The purpose of this instructional assignment is to enhance students' understanding of how contextual factors affect the standard setting process within the context of the Exposure Draft on “Business Combinations and Intangible Assets.” The assignment requires that students examine the Exposure Draft and answer questions designed to elicit responses as to why the FASB is considering a new standard and the impact the standard would have on current accounting procedures and financial statements.