際際滷

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Jeffrey Lam
Jeffrey Lam

This document discusses major accounting issues related to goodwill and pensions. For goodwill, the key issues are recognition, retrospective adjustments to financial statements involving valuation and foreign currency, and impairment testing by comparing carrying value to fair value with considerations for tax implications. For pensions, the document outlines obligations, FASB Statement 87, amortizing unrecognized gains and losses, litigation involving Rohm and Hass pension plans, and associated risks of avoiding insolvency and market performance.

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Major Accounting Issues Goodwill Recognition Retrospective Adjustments to Financial Statements Valuation Foreign Currency Markets Impairment of Goodwill Carrying Value vs. Fair Valuation Tax Implications Risk Management Economic Risks
Major Accounting Issues Pensions Obligations FASB Statement 87 Amortization of Unrecognized Gains/Losses Litigation: Rohm and Hass Pension Plans Associated Risks Avoiding Insolvency Market Performance

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Daniel's slides

  • 1. Major Accounting Issues Goodwill Recognition Retrospective Adjustments to Financial Statements Valuation Foreign Currency Markets Impairment of Goodwill Carrying Value vs. Fair Valuation Tax Implications Risk Management Economic Risks
  • 2. Major Accounting Issues Pensions Obligations FASB Statement 87 Amortization of Unrecognized Gains/Losses Litigation: Rohm and Hass Pension Plans Associated Risks Avoiding Insolvency Market Performance