EITF 02-17: Recognition of Customer Relationship Intangible Assets Acquired in a Business Combination

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Willamette Insights
February 1, 2004
Jason Mutarelli

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Summary

An area of Statement of Financial Accounting Standards (SFAS) No. 141, Business Combinations, compliance that is particular¡ly challenging is the treatment of customer relationships. SFAS No. 141 states that in a business combination, customer-relat¡ed ...
EITF 02-17: Recognition of Customer Relationship Intangible Assets Acquired in a Business Combination
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