レビュー - レビューを書くレビューが見つかりませんでした。 多く使われている語句Accepted Accounting Principles Accounting Standards acquirer acquisition activities adjusted allocated amortized applied appropriate assembled workforce assessing audit auditor benefits business combination buyers calculated capitalization rate carrying amount cash flows cashgenerating unit Chapter companies comparable transactions conclusions consider copyrights customers determine developed discount rate discounted cash flows EBITDA economic effect entity entity's equity estimated example expected factors fair value FASB financial projections financial reporting financial statements firm forecast future GAAP goodwill impairment growth identified IFRS impairment loss impairment testing income approach income statement industry innovation inputs intangible assets International inthe investment involved liabilities management's market approach market participants normally ofthe operating physical potential premium profits reflect relevant reporting or cashgenerating reporting unit requires revenues risks scenario analysis scenarios Scurve SFAS Supplier synergies Table target techniques theentity tothe trade trade secret unit of account valuation methods WACC 書誌情報 |