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NFPO Combinations – AcSB

Date recorded:

At its meeting on January 15, 2019, the AcSB continued its discussion on the scope of transactions subject to the proposed guidance. The AcSB discussed some transactions between entities within the scope of Part III of the Handbook that would meet the criteria for accounting for the combination as a merger. The Board will discuss the accounting requirements for transactions to be considered a merger at its March 2019 meeting. The AcSB also directed staff to consider a research project on combinations that occur between enterprises within the scope of Part II of the Handbook.

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

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.