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Accounting for Acquisitions at JDS Uniphase Corporation
內容大綱
JDSU Uniphase Corporation is a high-technology company that designs and manufactures fibre-optic components for the telecommunications and cable television industries. The company announces a record high year-end loss; they contribute the losses primarily to the writedown of goodwill. Using accounting for acquisitions and goodwill, the company must reassess the value of its past acquisitions.