Index
Accounting Principles Board (APB), Opinions 16 and 17
Accounting Research Bulletin (ARB) 43
Accounting Standards Codification (ASC)
ASC 280, Segment Reporting
ASC 323, Investments—Equity Method and Joint Ventures
ASC 350, Intangibles—Goodwill and Others
ASC 360, Property, Plant &Equipment
ASC 718, Stock Based Compensation
ASC 805, Business Combinations
ASC 820, Fair Value Measurements
Acquirer in business combinations
determining
success characteristics
Activity-based costing (ABC)
Adjustments
comparable transaction method (market approach)
control adjustments, DCF method
equity risk premium
to inputs, fair value hierarchy
nonperformance risk
to quoted prices (blockage factors)
Risk Rate Component Model (RRCM)
valuation multiples
AICPA. See American Institute of Certified Public Accountants (AICPA)
Allen, Paul
Allocation
of assets and liabilities to reporting units or cash-generating units
fair value of real estate components
purchase price. See Purchase price allocation (PPA)
Alternatives, consideration of in determining fair value
Altman Z-score
American Institute of Certified Public Accountants (AICPA)
corporate performance metrics
Guide for Prospective Financial Statements
American Institute of Certified Public
In-Process Research and Development (IPR&D) Practice Aid
Statements on Auditing Standards. See Statements on Auditing Standards (SAS)
Amortization
entertainment assets
intangible assets
leasehold improvements
long-lived assets
useful life determination
Analyst ...
