The FASB has issued Statements No. 141, Accounting for Business Combinations and No. 142, Goodwill and Intangible Assets. To keep you current on the latest developments in these issues, Andersen prepared an Executive Summary for the CEO/CFO level executive summarizing the new rules and the timing to transition.
You can download a copy of the file by visiting our website http://www.arthurandersen.com/website.nsf/content/ResourcesPSGPublicationsAccountingBusinessCombinations?OpenDocument.
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