Features - Users' Comments on SFAS 141 and 142 on Business Combinations and Goodwill - Under Edmund Jenkins, FASB has placed a premium on the needs of financial report users -- Analysts, investment bankers, lenders. and investors. This user orientation is reflected in the changes made to SFASs 141 and 142 as they went from exposure draft to statement. The authors analyzed comment letters against ...
| Year of publication: |
2001
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| Authors: | Lewis, Eric E. ; Lippitt, Jeffrey W. ; Mastracchio Jr, Nicholas J. |
| Published in: |
The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - Vol. 71.2001, 10, p. 26-31
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