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- 07 Apr 2009
- First Look
First Look: April 7, 2009
Effects of Using Unverifiable Estimates in Financial Reporting Authors:Karthik Ramanna and Ross L. Watts Abstract SFAS 142 requires managers to estimate reporting unit values to determine goodwill write-offs. Those estimates often use unverifiable discounted future...
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Martha Lagace
- 15 Feb 2011
- First Look
First Look: Feb. 15
ecosystems, hierarchy is an architectural property that refers to the degree to which transactions proceed in a single direction, from "upstream" to "downstream." It is often assumed that a unidirectional flow of goods...
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Sean Silverthorne
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