A Critique of the Proposed Accounting Standards Update to Topic 350

Business Valuation UpdateVol. 17 No. 6
June 2011
Brad Pursel, CPA/ABV, CFA, ASA


On April 22 the Financial Accounting Standards Board (FASB) published the Exposure Draft of a proposed Accounting Standards Update (ASU) of Topic 350, Intangibles—Goodwill and Other. The adoption of the proposed ASU would result in changes to generally ac ...