Goodwill evaluation

FASB issues exposure draft on acquisitions  December 3, 2015 – 12:39 am

An exposure draft has been issued by the Financial Accounting Standards Board (FASB) - Acquisitions of Certain Financial Institutions - that amends two existing accounting standards and an Interpretation to increase consistency of financial reporting. The proposed change would require that all financial institution acquisitions, except for those between two or more mutual enterprises, be accounted for under Statements No. 141, Business Combinations, and 142, Goodwill and Other Intangible Assets.

The Exposure Draft would amend Statement No. 72, Accounting for Certain Acquisitions of Banking or Thrift Institutions, and Interpretation No. 9, Applying APB Opinions No. 16 and 17 When a Savings and Loan Association or a Similar Institution Is Acquired in a Business Combination, to remove from their scope all financial institution acquisitions, except for transactions between two or more mutual enterprises. Those transactions would be accounted for under FASB Statements 141 and 142, prospectively. In addition, the proposed Statement would amend Statement No. 144, Accounting for the Impairment or Disposal of Long-Lived Assets, to include certain long-term customer relationship intangible assets, such as depositor- and borrower-relationship assets, and credit cardholder intangible assets.

Source: JobDonbirn

No such thing as Libertopia - it is just fantasy

What Libertarians have the luxury of doing is sitting back and saying "All the problems will be solved if we just let Jesus, err, property into our hearts, err, politics". What they do tactically is to focus on incidents or areas where the political process is at its worst, and peddle their snake-oil theory, contrasting the gritty reality with their pristine fantasy. Of course the fantasy looks ...o chores? What's the difference?"
But of course this can be attacked in various ways, because Libertopia is pure fantasy, and the real-world rarely stacks up well to a fantasy, especially a political one.
A Libertarian can blithely argue that all problems would be solved by private charity, by people of goodwill, or if government would just get out of the way. It's a common tactic:

The Libertarian Playbook: fantasy and free rides

What Libertarians have the luxury of doing is sitting back and saying "All the problems will be solved if we just let Jesus, err, property into our hearts, err, politics". What they do tactically is to focus on incidents or areas where the political process is at its worst, and peddle their snake-oil theory, contrasting the gritty reality with their pristine fantasy. Of course the fantasy looks ... do chores? What's the difference?"
But of course this can be attacked in various ways, because Libertopia is pure fantasy, and the real-world rarely stacks up well to a fantasy, especially a political one.
A Libertarian can blithely argue that all problems would be solved by private charity, by people of goodwill, or if government would just get out of the way. It's a common tactic:

Reason and God

A fair amount of bashing goes on based on apparent clashes between those two. A recent thread (see below) brought this out explicitly. This is particularly pertinent to this forum since "faith-based intelligence" has come to describe some of Bush&Co's M.O.
The "inherent nature of faith" is in fact almost exactly the basis for Reason and God *not* being incompatible. I think that the bashin...piracle evidence. To me reason is the acceptance and evaluation of rational observations through objective sensory perceptions.
I can appreciate the arguement for faith being a sense that you "feel" but so many parts of organized religion ask you to neglect or ignore laws of the physical world that I hold true. That seems like a disregard for rational thought and thus unreasonable.

PIC: Farah Khan reveals the alien from Joker  — Rediff
'Those that started on the new platform on Blog, ask and interpret the Brand Name 'Bachchan Bol' in own way ..let me explain .. Brand Name Blog is 'Bachchan Bol' .. nothing to do with the film with Abhishek. 'Bol' is Bachchan on line .. Cool eh !' he …

Big B plays smart with Bol Bachchan  — Daily Bhaskar
Those that started on the new platform on Blog, ask and interpret the Brand Name 'Bachchan Bol' in own way ..let me explain ..Brand Name Blog is 'Bachchan Bol' .. nothing to do with the film with Abhishek. 'Bol' is Bachchan on line .. Cool eh ! (sic …

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