Announcement Made to the Public
The effect of goodwill should be recognized by the parent companies,
because the parent companies should be able to share full disclosure
value under SFAS 141(R). The full disclosure value under SFAS 141(R)
demonstrates some exceptions under goodwill reporting. The standard
known as SFAS 141(R) requires other methods of evaluation.
Furthermore, the areas parent companies should consider are as follows: