Accounting for goodwill and other intangible assets

Cover -- Title Page -- Copyright -- Contents -- Introduction -- A. Scope of Book -- B. Definitions and Origins -- 1. U.S. GAAP Synopsis -- 2. IFRS Synopsis -- Chapter 1 Recognizing Intangible Assets -- A. Introduction and Background -- B. Recognizing Intangible Assets under IFRS -- 1. Definitional Criteria -- 2. Recognition Criteria -- 3. Examples -- C. Self-Created Intangible Assets -- 1. Internally Developed Software -- 2. Website Development -- 3. Research and Development Activities -- 4. IFRS Rules on Internally Generated Intangible Assets -- D. Intangible Assets Acquired in an Asset Acquisition -- 1. U.S. GAAP -- 2. IFRS -- 3. Acquired Defensive Intangible Assets -- E. Intangible Assets Acquired through a Business Combination -- 1. Determining the Fair Value of the Consideration -- 2. Identifying the Acquirer -- 3. Determining the Acquisition Date -- 4. Recognizing and Measuring the Identifiable Assets Acquired, the Liabilities Assumed, and Any Noncontrolling Interest in the Acquiree -- 5. Recognizing and Measuring Goodwill or a Gain from a Bargain Purchase -- Chapter 2 Initial Measurement of Acquired Intangible Assets -- A. Overview of Fair Value Measurement as Applicable to Intangible Assets -- B. Valuation Techniques and Inputs Relevant to Intangible Assets -- 1. Inputs to Valuing Intangible Assets -- 2. Valuation Approaches and Techniques -- C. Applying Valuation Principles to Common Types of Intangible Assets -- 1. Business Enterprise Value (BEV) -- 2. Weighted Average Cost of Capital (WACC) -- 3. Valuation of Specific Intangible Assets -- 4. Conclusion of Example -- D. Valuing Acquired Goodwill -- Chapter 3 Amortizing Intangible Assets -- A. Determining the Estimated Useful Life -- 1. Considerations for Intangible Assets That Meet the Contractual-Legal Criterion.