FASB provides major new opportunity for appraisers - part 1 of 2

Business Valuation UpdateVol. 7 No. 12
December 2001
Alfred King, CMA

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intangible assets, financial accounting standards board (FASB), customer lists, customer relationships, fixed assets, identifiable intangibles

Summary

The two statements issued by FASB this fall, Statement No. 141, Business Combinations, and Statement No. 142, Goodwill and Other Intangible Assets, will change the accounting for intangible as ...