Emotional Healing and Self-Esteem

Emotional Healing and Self-Esteem
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Woman Child Canvas Print / Canvas Art – Artist Kristine Nora
This is a beautiful stretched-canvas art print wrapped on 2.5″ thick stretcher bars. The print is professionally printed, assemble…

ATTITUDE BOX – CLASSROOM EDITION, English – Spriptural
The Attitude Box is the first and only resource tool that corrects negative behavior and can be used at both home and school. Bu…

The Father Connection: How You Can Make the Difference in Your Child’s Self-Esteem and Sense of Purpose
“As a young father I was running scared . . . I feared the culture would capture my kids . . . but I figured if I could find the…

Somewhere Between Love&death There Is Life

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Mark Garbelotto in less than one minute Brian Tracy International and The Wealth Empowerment Institute

Check Out The New Single Off Da Genesis Saga Vol.1—-Fresh Out The Gate….Prod By: Empire Beats Mixed By: Ar(reservoir dogs prod)..Filmed By: Truth Of Truth Dvd Magazine….Bad Habit Ent. Will be featured on the upcoming dvd for truth check em out……WWW.MYSPACE.COM/BADHABITENTONTHERISE

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Video Rating: 5 / 5

After a sleepless night, we discovered what was keeping the cats on edge. The past couple of nights we’ve had evictions all night long for cats gone wild. We didn’t know it was really bad girl Zuli stirring the other cats up until she clawed a human foot by mistake. Otherwise, her plan of world / bed domination would still be working.
Video Rating: 4 / 5

by Rail Life

The Impact of Market Participant Assumptions on Goodwill Impairment Testing and the Valuation of Intangible Assets for Purchase Price Allocations

The Impact of Market Participant Assumptions on Goodwill Impairment Testing and the Valuation of Intangible Assets for Purchase Price Allocations

At a recent Nashville Chapter of Financial Executives International meeting, the topics included the complexity involved with measuring fair value under two of the Financial Accounting Standards Boards most recent pronouncements in this area – SFAS No. 141R Business Combinations and SFAS No. 157 Fair Value Measurements. Within the January/February 2007 edition of Financial Executive, there is a table entitled – FEI CEOs Top 10 Financial Reporting Challenges. Three of the ten financial reporting challenges listed in that table were as follows:

fair value measurements

complexity in financial reporting and

business combinations

Fair Value – SFAS
While SFAS No. 157 coherently explains and defines FASB’s use of fair value in the financial literature, it does not ease the burden of financial executives to implement the standards. For example, a great deal of conversation persists regarding market participants, principal markets, most advantageous markets, etc. These concepts are perhaps a little easier to apply when considering financial assets; however, they are more difficult to implement with intangible assets. Further, there are other issues to consider when applying the standards to intangible assets such as the treatment of expected synergies and whether or not to include some or all of those synergies in the valuation of various assets.

Pronouncement

Effective Date

SFAS No. 157 – Fair Value Measurements

Currently effective for financial assets and financial liabilities

Effective for non-financial assets and non-financial liabilities for fiscal years beginning after November 15, 20081

  SFAS No. 141(R) – Business Combinations

Fiscal years beginning on or after December 15, 2008

Market Participants
There are many considerations that must be addressed when applying SFAS No. 141, SFAS No. 142 (dealing with goodwill and annual impairment testing), and SFAS No. 141(R) under the fair value standard defined by SFAS No. 157. SFAS No. 157 defines fair value as an exit price – or how much value could be obtained upon sale of the asset immediately after acquisition by the reporting entity. A key component in measuring the exit price under fair value is the market participant assumption. Market participants are buyers and sellers in the principal (or most advantageous) market for the asset or liability. Market participants generally are:

Independent of the reporting unit;

Knowledgeable about the asset or liability, the transaction and information that is usual and customary;

Able to transact for the asset or liability; and

Willing to transact for the asset or liability.2

While a true marketplace generally does not exist for many of the individual intangible assets that are included in business combinations and sales, the “fair value of the asset or liability shall be determined based on the assumptions that market participants would use in pricing the asset or liability. In developing those assumptions, the reporting entity need not identify specific market participants. Rather, the reporting entity should identify characteristics that distinguish market participants generally…”3

Impact of Market Participant Assumption on Goodwill Impairment Testing
One situation in which market participant assumptions frequently impact financial reporting involves goodwill impairment testing. Assume that a group of investors buys a company using the following market participant assumptions identified through a review of public company information:

Projected sales growth;

Projected operating profit margin;

Rate of return for common equity; and

Interest rates.

Further, assume that most companies in the industry are leveraged with interest-bearing debt ranging from 25% to 35% of total invested capital, however, also assume that the investor group funds the transaction with 70% debt rather than the range indicated by market participants. Not increasing the required rate of return to account for this higher leverage and related risk to common equity might cause the buyer to face an impairment of the asset soon after acquisition. This is due to the fact that, under SFAS No. 142 and SFAS No. 157, market participants would be expected to value the

I Want My Sledge!

Buy and sell [I Want My Sledge!] at great prices.
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sound mental health eBay auctions you should keep an eye on:

US $33.75 End Date: Sunday Aug-08-2010 19:05:38 PDT Buy It Now for only: US $33.75 Buy it now | Add to watch list

A few nice office anger management images I found:

Anger management


Image by KaiChanVong

A few nice art of procrastination images I found:

The Fine Art of Not-Getting-Shit-Done


Image by Invisible Hour