DQ 3 Outline the arguments for and against the use of purchase accounting versus pooling-of-interests accounting for business combinations.
DQ 5: Why has accounting for goodwill become such a significant problem internationally?
DQ 11: How do the different views of market efficiency relate to the treatment of intangibles?
DQ 2: Discuss the likely benefits of segment reporting, with particular reference to the results of predictive ability and stock market research.
DQ 3: Identify the likely costs of segment reporting.
DQ 4: Under what circumstances could segment reporting be misleading?
EX 6: How different are the segment disclosure requirements for the two companies? What information does each company provide beyond the requirements?
EX 7: Do the segment disclosures help in comparing the performance of the two companies? Which segments of Altria relate to British American Tobacco segments?