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NFPO Combinations – AcSB

Date recorded:

At its meeting on September 20-21, 2018, the AcSB continued its discussion on the scope of transactions subject to the guidance to be provided on the initial measurement of a combination. The Board directed the staff to research the nature of the transactions that could be affected by the proposed guidance. The Board also discussed any “day-two” implications that could arise from the initial measurement of a combination. The Board confirmed that the scope of this project would be limited to the initial measurement of a combination and its related disclosures.

Review the Executive Summary on the AcSB's Web site.

Correction list for hyphenation

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