Between ... and .... From 2004 to 2007: Fullerton我居住的城市, Cerritos我工作的城市, Between Fullerton and Cerritos 我的心情點滴 From 2007: I start to work in Santa Ana since August 20 2007. 但那對我來說, 真的只是我工作的城市. Actually, a lot of thing change since the Spring of 2006... From 2010: I move to La Habra The Name should be changed...

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Topic: The Discussion of New Goodwill Accounting Rule under FASB Statement No. 142
Introduction
In June 2001, the Financial Accounting Standards Board (FASB) issued Statements of Financial Accounting Standards No. 142, Goodwill and Other Intangible Assets (SFAS 142). This statement significantly changes the accounting for goodwill.
According to the SFAS 142, companies are required to apply the provisions of SFAS 142 in their fiscal year beginning after December 15, 2001. Thus, the effects of SFAS 142 have appeared on the 2002 financial statements for most companies.
According to FORTUNE’s research, the FORTUNE 500’s profit is $69.6 billion in 2002, which goes down 66.3% from 2001. However, if there were no SFAS 142, the estimated FORTUNE 500’s profit would be $260 billion in 2002. Therefore, the effects of SFAS 142 are too big to ignore.
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