個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
AOL Time Warner (A): Accounting for Goodwill
內容大綱
Reviews the impact of SFAS 142--Goodwill and Other Intangible Assets--in the context of the AOL Time Warner merger. Under SFAS 142, companies were required to perform periodic testing to determine whether economic goodwill had been impaired. Includes a detailed account of the AOL Time Warner merger from its announcement in 2000 through its completion in 2001. Students are asked to assess what the likely impact is of SFAS 142 on the combined AOL Time Warner balance sheet.