Accounting for Business Combinations and Related Topics — A Roadmap to Accounting for Business Combinations and Related Topics
Published on:
Dec 22, 2009
This 285-page publication replaces the July 2009 version and reflects the FASB Accounting Standards Codification. It includes a twelve-page appendix that examines differences between US GAAP and IFRSs (IFRS 3 and IASs 27, 36, and 38) on this topic.
Other significant changes include:
- An expanded discussion of situations in which an entity might obtain control of another entity.
- Additional guidance on the recognition and measurement of inventory and property, plant, and equipment in a business combination.
- Broader coverage of the accounting for contingent consideration and share-based payments.
- New guidance on push-down accounting.
