author: ervin l black

International Accounting and Multinational Enterprises

... IAS 14. Reportable segments may be based on lines of business, geographic location, or a combination of both. Additional information is required about the geographic areas of operations if the reportable segment disclosures do not ...

Accounting for Goodwill and Other Intangible Assets

... ASC 350-20-35-3D. 123 ASC 350-20-35-4. 124 ASC 350-20-35-8A. 125 ASC 350-20-35-26; ASC 350-20-35-27. 126 ASC 350-20-35-22. 127 ASC 350-20-35-24. 128 ASC 350-20-35-23. 129 FAS 142, App. B 155. 130 IAS 36, ¶ 108. 131 IAS 36, ¶ 105. 132 IAS 36 ...

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