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The Financial Accounting Standards Board embraced a new method for dealing with goodwill -- the asset created when a buyer pays more for a company than its book value. Now that the FASB has persuaded the business world to accept its new merger rules, it may have a fresh debate on its hands in 2001: When does M&A-induced goodwill get impaired?
January 03, 2001 at 12:00 AM
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The original version of this story was published on Law.Com
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