Journal of Undergraduate Research
Keywords
accounting statements, FASB Statements, pooling method, purchase method
College
Marriott School of Management
Department
Accountancy
Abstract
FASB Statements No. 141&142 concern the proper accounting for business combinations, intangible assets, and goodwill. Since the implementation of these standards had the potential to greatly influence business transactions, my research was designed to target the manner in which U.S. business executives perceive the impact of these Statements.
Recommended Citation
Titera, Benjamin and Stice, Dr. Earl Kay
(2024)
"The Perceived Impact of Accounting Statements No. 141 & 142,"
Journal of Undergraduate Research: Vol. 2014:
Iss.
1, Article 984.
Available at:
https://scholarsarchive.byu.edu/jur/vol2014/iss1/984