Ultratech (B)

By Mary Barth, Susan Mackenzie
2001 | Case No. A172B
Case highlights the impact of JDS Uniphase’s acquisition program on its financial statements, focusing on goodwill assets and amortization. In FY01, the Company wrote off $51 billion in goodwill assets, the largest write-off in history. The case discusses the Company’s write-off of goodwill in the context of accounting standards, as well as investors’ reaction to the write-off.
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