.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 …. IFRS Rules on Internally Generated Intangible Assets -- D. Intangible Assets Acquired in an Asset Acquisition -- 1. U …

We tested whether the change from SFAS 141 to SFAS 141r/ASC 805 had any effect on restatements due to goodwill ….5 times. Board of Director and Audit Committee involvement in the goodwill impairment decision reduced the likelihood of a … restatement occurring. Service industry companies were 3.2 times more likely to restate their assets due to goodwill impairment …