assignmentutor™您的专属作业导师

• Statistical Inference 统计推断
• Statistical Computing 统计计算
• (Generalized) Linear Models 广义线性模型
• Statistical Machine Learning 统计机器学习
• Longitudinal Data Analysis 纵向数据分析
• Foundations of Data Science 数据科学基础

## 会计代写|高级财务会计代写adv financial accounting代考|Subsequent Accounting for Goodwill by Acquirer

The acquirer records goodwill arising in a merger as the difference between the fair value of the consideration exchanged and the fair value of the identifiable net assets acquired, as illustrated in entry 5. Once the acquirer records goodwill, it must be accounted for in accordance with ASC 350. Goodwill is carried forward at the originally recorded amount unless it is determined to be impaired. Goodwill must be reported as a separate line item in the balance sheet. A goodwill impairment loss that occurs subsequent to recording goodwill must be reported as a separate line item within income from continuing operations in the income statement unless the loss relates to discontinued operations, in which case the loss is reported within the discontinued operations section.

Goodwill must be tested for impairment at least annually, at the same time each year, and more frequently if events that are likely to impair the value of the goodwill occur. The process of testing goodwill for impairment was recently simplified by the FASB (ASU 2017-04). It requires the testing for goodwill impairment for each of the company’s reporting units, where a reporting unit is an operating segment ${ }^{10}$ or a component of an operating segment that is a business for which management regularly reviews financial information from that component. When goodwill arises in a business combination, it must be assigned to individual reporting units. The goodwill is assigned to units that are expected to benefit from the combination, even if no other assets or liabilities of the acquired company are assigned to those units. To test for goodwill impairment, the fair value of the reporting unit is compared with its carrying value. If the fair value of the reporting unit exceeds its carrying value, the goodwill of that reporting unit is considered unimpaired. On the other hand, if the carrying value of the reporting unit exceeds its fair value, an impairment of the reporting unit’s goodwill is recorded for the amount by which the carrying value exceeds the fair value. However, the loss on impairment cannot exceed the value of recorded goodwill for the reporting unit. 11

Occasionally, the fair value of the consideration given in a business combination, along with the fair value of any equity interest in the acquiree already held and the fair value of any noncontrolling interest in the acquiree, may be less than the fair value of the acquiree’s net identifiable assets, resulting in a bargain purchase. This might occur, for example, with a forced sale.

When a bargain purchase occurs (rarely), the acquirer must take steps to ensure that all acquisition-date valuations are appropriate. If they are, the acquirer recognizes a gain at the date of acquisition for the excess of the amount of the net identifiable assets acquired and liabilities assumed as valued under ASC 805, usually at fair value, over the sum of the fair value of the consideration given in the exchange, the fair value of any equity interest in the acquiree held by the acquirer at the date of acquisition, and the fair value of any noncontrolling interest. Along with the amount of the gain, companies must disclose the operating segment where the gain is reported and the factors that led to the gain.

## 有限元方法代写

assignmentutor™作为专业的留学生服务机构，多年来已为美国、英国、加拿大、澳洲等留学热门地的学生提供专业的学术服务，包括但不限于Essay代写，Assignment代写，Dissertation代写，Report代写，小组作业代写，Proposal代写，Paper代写，Presentation代写，计算机作业代写，论文修改和润色，网课代做，exam代考等等。写作范围涵盖高中，本科，研究生等海外留学全阶段，辐射金融，经济学，会计学，审计学，管理学等全球99%专业科目。写作团队既有专业英语母语作者，也有海外名校硕博留学生，每位写作老师都拥有过硬的语言能力，专业的学科背景和学术写作经验。我们承诺100%原创，100%专业，100%准时，100%满意。

## MATLAB代写

MATLAB 是一种用于技术计算的高性能语言。它将计算、可视化和编程集成在一个易于使用的环境中，其中问题和解决方案以熟悉的数学符号表示。典型用途包括：数学和计算算法开发建模、仿真和原型制作数据分析、探索和可视化科学和工程图形应用程序开发，包括图形用户界面构建MATLAB 是一个交互式系统，其基本数据元素是一个不需要维度的数组。这使您可以解决许多技术计算问题，尤其是那些具有矩阵和向量公式的问题，而只需用 C 或 Fortran 等标量非交互式语言编写程序所需的时间的一小部分。MATLAB 名称代表矩阵实验室。MATLAB 最初的编写目的是提供对由 LINPACK 和 EISPACK 项目开发的矩阵软件的轻松访问，这两个项目共同代表了矩阵计算软件的最新技术。MATLAB 经过多年的发展，得到了许多用户的投入。在大学环境中，它是数学、工程和科学入门和高级课程的标准教学工具。在工业领域，MATLAB 是高效研究、开发和分析的首选工具。MATLAB 具有一系列称为工具箱的特定于应用程序的解决方案。对于大多数 MATLAB 用户来说非常重要，工具箱允许您学习应用专业技术。工具箱是 MATLAB 函数（M 文件）的综合集合，可扩展 MATLAB 环境以解决特定类别的问题。可用工具箱的领域包括信号处理、控制系统、神经网络、模糊逻辑、小波、仿真等。

assignmentutor™您的专属作业导师
assignmentutor™您的专属作业导师