|
|
Enron Mail |
-----Original Message----- From: nichole.m.szafranski@us.andersen.com@ENRON Sent: Thursday, October 25, 2001 2:26 PM To: Knowledge_Solutions@arthurandersen.com Subject: Weekly Summary Oct. 19-25, 2001 DEAR ACCOUNTING RESEARCH MANAGER (TM) SUBSCRIBER: The October 19 - 25, 2001 edition of the Accounting Research Manager Weekly Summary is now available. You can access the headlines, summary paragraphs and links of the Weekly Summary below. You can access the fully-formatted version of the Weekly Summary at the following address: http://www.arm.arthurandersen.com/rschmgr.nsf/?Open&;M=vwUID/EB2DAC14 THIS WEEK'S HEADLINES: GOODWILL/INTANGIBLE ASSETS - FASB ISSUES PROPOSED IMPLEMENTATION GUIDANCE The FASB staff has issued proposed implementation guidance on FASB Statement No. 142, Goodwill and Other Intangible Assets . Paragraph 30 of Statement 142 includes guidance for determining reporting units for purposes of testing goodwill for impairment. The FASB staff's proposed announcement provides additional guidance on the characteristics that must be present for a component of an operating segment to be a reporting unit, including a clarification of the phrase "discrete financial information" as it's used in paragraph 30 of Statement 142. http://www.arm.arthurandersen.com/rschmgr.nsf/?Open&;M=vwUID/C8D759A8 INTERNATIONAL FINANCIAL REPORITNG - FIRM UPDATES GAAP COMPARISION PUBLICATION; IASB DISCUSSES BUSINESS COMBINATIONS, OTHER PROJECTS AT 16-20 OCTOBER 2001 The Firm and the International Accounting Standards Board (IASB) have updated/issued the following materials addressing international financial reporting matters: Firm Updates "International GAAP Analysis" Publication : We have updated International GAAP Analysis - an Andersen publication which compares the accounting of 17 countries (and IAS) across 47 financial reporting topics - to reflect changes in the accounting standards of the countries included. http://www.arm.arthurandersen.com/rschmgr.nsf/?Open&;M=vwUID/60E48101 IASB Discusses Business Combinations, Other Projects at Its 16-20 October 2001 Meeting: As reported in its "IASB Update " publication, the IASB met on 16-20 October 2001 and discussed the following matters: http://www.arm.arthurandersen.com/rschmgr.nsf/?Open&;M=vwUID/A72BA5D4 Business Combinations Improvements to Existing IASB Standards Reporting Performance Share-based Payment FEEDBACK... In order to provide a tool that is most responsive to your needs, we welcome your input regarding the Weekly Summary. To that end, please direct any feedback to us at 312.507.0092 or via e-mail at financialreporting@andersen.com. *******************Internet Email Confidentiality Footer******************* Privileged/Confidential Information may be contained in this message. If you are not the addressee indicated in this message (or responsible for delivery of the message to such person), you may not copy or deliver this message to anyone. In such case, you should destroy this message and kindly notify the sender by reply email. Please advise immediately if you or your employer do not consent to Internet email for messages of this kind. Opinions, conclusions and other information in this message that do not relate to the official business of my firm shall be understood as neither given nor endorsed by it.
|