✦ LIBER ✦

Changes in business combinations accounting may be on the horizon

✍ Scribed by Munter, Paul

Publisher: John Wiley and Sons
Year: 1998
Tongue: English
Weight: 49 KB
Volume: 10
Category: Article
ISSN: 1044-8136
DOI: 10.1002/(sici)1097-0053(199823)10:1<153::aid-jcaf14>3.0.co;2-x

No coin nor oath required. For personal study only.

✦ Synopsis

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 projecting that it will be able to issue an exposure draft of its proposed standard in the first quarter of 1999. This means, of course, that the FASB has begun to develop some conclusions that will provide the framework for that proposal.

In this project, the FASB will reexamine the provisions of APB Opinion No. 16, Business Combinations, and No. 17, Intangible Assets. The FASB expects to issue new standards for accounting for business combinations and purchased intangibles. In particular, the FASB will focus on the accounting for purchased goodwill and other intangible assets and whether there should be two separate methods of accounting for business combinations, as is the case now.

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