Financial Statement Presentation Of Discontinued Operations
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Author | : Binod Guragai |
Publisher | : |
Total Pages | : |
Release | : 2020 |
Genre | : |
ISBN | : |
US GAAP requires firms to separately report income from discontinued operations within the income statement. Current financial reporting guidance, however, allows managers to either aggregate or disaggregate operating income (or loss) and gain (or loss) from discontinued operations on the face of the income statement. Using this unique setting, we hand-collect data on the presentation of discontinued operations (i.e., aggregated versus disaggregated presentation) to understand factors that affect the discretionary presentation choices in financial statements. We show that managers' disaggregation preference in reporting discontinued operations reflect properties of prospect theory and mental accounting theory. We fail to find empirical evidence that investors' valuation of discontinued operations is different for aggregated and disaggregated presentations. These results should help managers, regulators, and investors understand the implications of discontinued operations' presentation choices in financial reporting.
Author | : International Accounting Standards Board |
Publisher | : |
Total Pages | : 32 |
Release | : 2003 |
Genre | : Assets (Accounting) |
ISBN | : |
Author | : International Accounting Standards Board |
Publisher | : |
Total Pages | : 32 |
Release | : 2004 |
Genre | : Assets (Accounting) |
ISBN | : |
Author | : Accounting Standards Board |
Publisher | : |
Total Pages | : 70 |
Release | : 2003 |
Genre | : Assets (Accounting) |
ISBN | : 9781841404028 |
Author | : International Accounting Standards Board |
Publisher | : |
Total Pages | : 32 |
Release | : 2004 |
Genre | : Assets (Accounting) |
ISBN | : |
Author | : International Accounting Standards Board |
Publisher | : |
Total Pages | : 16 |
Release | : 2003 |
Genre | : Assets (Accounting) |
ISBN | : |
Author | : International Accounting Standards Board |
Publisher | : |
Total Pages | : 174 |
Release | : 2008 |
Genre | : Accounting |
ISBN | : |
Author | : International Accounting Standards Board |
Publisher | : |
Total Pages | : 0 |
Release | : 2003 |
Genre | : |
ISBN | : 9781904230250 |
Author | : |
Publisher | : |
Total Pages | : 278 |
Release | : 1988 |
Genre | : Corporation reports |
ISBN | : |
Author | : Ervin L. Black |
Publisher | : John Wiley & Sons |
Total Pages | : 290 |
Release | : 2018-10-09 |
Genre | : Business & Economics |
ISBN | : 1119157153 |
Concepts, methods, and issues in calculating the fair value of intangibles Accounting for Goodwill and Other Intangible Assets is a guide to one of the most challenging aspects of business valuation. Not only must executives and valuation professionals understand the complicated set of rules and practices that pertain to intangibles, they must also be able to recognize when to apply them. Inside, readers will find these many complexities clarified. Additionally, this book assists professionals in overcoming the difficulties of intangible asset accounting, such as the lack of market quotes and the conflicts among various valuation methodologies. Even the rarest and most problematic situations are treated in detail in Accounting for Goodwill and Other Intangible Assets. For example, the authors analyze principles for identifying finite intangible assets and appropriately accounting for amortization expenses or impairment losses. Using the information in this book, the results of these calculations can also be reported with precision on financial statements. These topics are especially important for ensuring the success of any asset acquisition or business combination. In these special cases, the utmost accuracy is essential. This book provides: Rules for identifying and recognizing intangible assets in business combinations and asset acquisitions Guidance on the accurate valuation and carrying amount calculation of acquired and self-created intangibles Tips for overcoming the challenges unique to intangible assets, including impairment testing Clear instructions for disclosing intangible assets, goodwill, and amortization expenses Accounting for Goodwill and Other Intangible Assets is an indispensable reference for valuation students and specialists. Ervin L. Black and Mark L. Zyla provide thorough instructions for understanding, accounting for, and reporting this challenging asset class.