Valuation of the Customer/Client Relationship Intangible Asset for SFAS 141 and 142 Purposes

BVResearch Pro
Willamette Insights
February 1, 2002
Robert Reilly, CPA
Jacob Roosma

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Summary

The Financial Accounting Standards Board (FASB) recently issued two new statements that materially change the financial accounting for merger and acquisition (M&A) transactions: FASB Statement No. 141, Business Combinations, and Statement No. 142, Goodw ...
Valuation of the Customer/Client Relationship Intangible Asset for SFAS 141 and 142 Purposes
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