Why does the elimination of pooling sfas no 141 and the


Question: 1. Why does the elimination of pooling (SFAS No. 141) and the indefinite life of goodwill subject to impairment (SFAS No. 142) represent a possible "quid pro quo?

2. Why does the elimination of pooling improve representational faithfulness and comparability?

3. What are the main issues surrounding the special purpose entity,

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Microeconomics: Why does the elimination of pooling sfas no 141 and the
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