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  2. Purchase price allocation - Wikipedia

    en.wikipedia.org/wiki/Purchase_price_allocation

    In the United States, the process of conducting a PPA is typically conducted in accordance with the Financial Accounting Standards Board's ("FASB") Statement of Financial Accounting Standards No. 141 (revised 2007) “Business Combinations” (“SFAS 141r”) [1] and SFAS 142 “Goodwill and Other Intangible Assets” (“SFAS 142”). [2]

  3. List of FASB Interpretations - Wikipedia

    en.wikipedia.org/wiki/List_of_FASB_Interpretations

    Accounting for the Cost of Pension Plans Subject to the Employee Retirement Income Security Act of 1974—an interpretation of APB Opinion No. 8 Dec. 1974: Superseded by FASB Statement 87, para. 9; 4. Applicability of FASB Statement No. 2 to Business Combinations Accounted for by the Purchase Method—an interpretation of FASB Statement No. 2 ...

  4. List of International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/List_of_International...

    Accounting for Government Grants and Disclosure of Government Assistance 1983 January 1, 1984: IAS 21: Accounting for the Effects of Changes in Foreign Exchange Rates (1983) The Effects of Changes in Foreign Exchange Rates (1993) 1983 January 1, 1985: IAS 22 Accounting for Business Combinations (1983) Business Combinations (1993) 1983 January 1 ...

  5. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    The scope of the overall IASB-FASB convergence project has evolved over time. The IASB and FASB issued converged standards for accounting topics including Business combinations (2008), Consolidation (2011), Fair value measurement (2011), and Revenue recognition (2014). Other convergence projects have been discontinued.

  6. International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Financial...

    The treatment of business combinations is irrational. IFRSs create accounting volatility that does not reflect the economic reality. Charles Lee, professor of accounting at Stanford Graduate School of Business, has also criticised the use of fair values in financial reporting. [43]

  7. List of Accounting Principles Board Opinions - Wikipedia

    en.wikipedia.org/wiki/List_of_Accounting...

    Business combinations: Accounting Interpretations of APB Opinion No. 16, Interpretations 26-36: AIN-APB16: Superseded by FAS 141 1972 March: Accounting for investment credit: Accounting Interpretations of APB Opinion No. 4, Interpretations 2-6: AIN-APB4: Interpretation 4 and 6 deleted by FAS 96; Interpretation 5 deleted by FAS 111 1972 June

  8. Financial Accounting Standards Board - Wikipedia

    en.wikipedia.org/wiki/Financial_Accounting...

    The FASB and IASB planned meetings in 2015 to discuss "business combinations, the disclosure framework, insurance contracts and the conceptual framework." [45] As of 2017, there were no active bilateral FASB/IASB projects underway. Instead, the FASB participates in the Accounting Standards Advisory Forum, a global grouping of standard-setters ...

  9. Mergers and acquisitions - Wikipedia

    en.wikipedia.org/wiki/Mergers_and_acquisitions

    An acquisition/takeover is the purchase of one business or company by another company or other business entity. Specific acquisition targets can be identified through myriad avenues, including market research, trade expos, sent up from internal business units, or supply chain analysis. [ 2 ]