企业合并，商誉和其他无形资产的会计计量（英文资料）

Deloitte & Touche LLP (United States) has published Accounting for Business Combinations, Goodwill, and Other Intangible Assets: A Roadmap to Applying Statements 141 and 142 (PDF 884k). This publication is a single source for both the requirements of FASB Statement No. 141 Business Combinations and No. 142 Goodwill and Other Intangible Assets, and available interpretive guidance. Where appropriate, Deloitte & Touche LLP interpretive views are included. In addition, it compares Statement 141 to IFRS 3 Business Combinations, and to an Exposure Draft of a proposed FASB Statement issued in June 2005 that is intended to replace Statement 141 (the IASB issued a nearly identical exposure draft at the same time).

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