𝔖 Bobbio Scriptorium
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Business combinations revisited

✍ Scribed by Oscar J. Holzmann; Tom Robinson

Publisher
John Wiley and Sons
Year
2005
Tongue
English
Weight
61 KB
Volume
17
Category
Article
ISSN
1044-8136

No coin nor oath required. For personal study only.

✦ Synopsis

The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have each issued exposure drafts of a jointly proposed standard 1 that would once again alter financial reporting for business combinations. Among other things, if enacted, the proposal would require:

β€’ the acquirer to measure the fair value of the acquiree as a whole, rather than just fair value measuring the interest acquired; β€’ that research and development assets acquired in a business combination be recorded as assets, rather than expensed; and β€’ that the acquirer account for any acquisition-related costs (such as professional fees) separately and not as part of the consideration transferred.

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