Sample Essay

SFAS 142 covers the treatment of intangible assets including goodwill which are acquired with a group of assets or separately. It provides the guidelines for testing the impairment of intangible assets specially goodwill. It states the testing of goodwill in two steps as discussed earlier.

It also carries the same treatment for internally acquired intangible assets as that of the previous standard in opinion 17 of APB. It abolishes the calculation and recording of the amortization expense of the intangible assets.

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