𝔖 Bobbio Scriptorium
✦   LIBER   ✦

Business combinations: New accounting guidance

✍ Scribed by Jack T. Ciesielski; Thomas R. Weirich

Publisher
John Wiley and Sons
Year
2009
Tongue
English
Weight
102 KB
Volume
20
Category
Article
ISSN
1044-8136

No coin nor oath required. For personal study only.

✦ Synopsis

Abstract

β€œSweeping” is the best word to describe the changes in acquisition accounting from Financial Accounting Standards Board Statement No. 141(R). The authors present a detailed analysis of its guidelines and impact. Β© 2009 Wiley Periodicals, Inc.

πŸ“œ SIMILAR VOLUMES

Accounting for business combinations
Accounting for business combinations
✍ Jeanne Sylvestre; Gregory L. Prescott πŸ“‚ Article πŸ“… 2002 πŸ› John Wiley and Sons 🌐 English βš– 70 KB

## Abstract Two FASB standards have radically changed the rules for accounting for mergers and acquisitions. __Β© 2002 Wiley Periodicals, Inc.__

Business combinations: The next accounti
Business combinations: The next accounting albatross?
✍ Frank C. Minter πŸ“‚ Article πŸ“… 1999 πŸ› John Wiley and Sons 🌐 English βš– 82 KB

He formerly was vice president and controller of AT&T Company, and CFO of two of its units. After retirement he served on the accounting faculty at Samford. ## Mr. Minter currently serves on the Financial Accounting Standards Advisory Council (FASAC) and the Strategic Planning Committee of the Inst

Validation of an accounting expert syste
Validation of an accounting expert system for business combinations
✍ R.Steve Mc Duffie; L. Murphy Smith; Steven M. Flory πŸ“‚ Article πŸ“… 1994 πŸ› Elsevier Science 🌐 English βš– 898 KB

This article presents the five stages involved in the construction of a knowledge-based system using VP-EXPERT, with emphasis on the final step, knowledge validation. The knowledgebased system, called PURPOOL, enables the user to determine the proper accounting treatment for a business combination.

Changes in business combinations account
Changes in business combinations accounting may be on the horizon
✍ Munter, Paul πŸ“‚ Article πŸ“… 1998 πŸ› John Wiley and Sons 🌐 English βš– 49 KB

## Changes in Business Combinations Accounting May Be on the Horizon T he Financial Accounting Standards Board (FASB) began its project on business combinations in August 1996. It issued a Special Report related to the project in June 1997. In its most recent agenda-as of July 1, 1998-the FASB is