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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 pronouncements - Wikipedia

    en.wikipedia.org/wiki/List_of_FASB_pronouncements

    Rescission of FASB Statement No. 53 and amendments to FASB Statements No. 63, 89, and 121: June 2000: 140: Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities-a replacement of FASB Statement No. 125: September 2000: Amended by SFAS No. 155 and No. 156 141: Business Combinations: June 2001: 141R

  4. List of Accounting Principles Board Opinions - Wikipedia

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

    No. Title Issue Date Changes (note: para. stands for paragraph) 1. New Depreciation Guidelines and Rules full-text: Nov. 1962 Amended; Parts deleted; Superseded by FASB Statement 96, para. 203(b), and FASB Statement 109, para. 286(b) 2. Accounting for the "Investment Credit" full-text: Dec. 1962 Amended; Parts deleted or replaced; 3.

  5. List of FASB Interpretations - Wikipedia

    en.wikipedia.org/wiki/List_of_FASB_Interpretations

    Application of FASB Statement No. 12 to Personal Financial Statements—an interpretation of FASB Statement No. 12 Sept. 1976: Superseded by FASB Statement 83, para. 7; 11. Changes in Market Value after the Balance Sheet Date—an interpretation of FASB Statement No. 12 Sept. 1976: Superseded by FASB Statement 115, para. 124; 12.

  6. Financial Accounting Standards Board - Wikipedia

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

    The FASB issued a statement on Share Based Payments (statement 123(R)) in 2004, developed jointly with the IASB. [50] This standard update requires companies to identify the cost of share-based payments (e.g., restricted share plans, employee share purchase plans, performance-based awards, share appreciation rights, and stock options) within ...

  7. List of AICPA Issues Papers - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Issues_Papers

    superseded by FASB Statement No. 60 1980 February 5: Accounting for Vested Pension Benefits Existing or Arising when a Plant is Closed or a Business Segment is Discontinued full-text: superseded by FASB Statement No. 87 1980 March 20: Transfers of Receivables with Recourse full-text: superseded by FASB Statement No. 77 1980 June 20

  8. NYT ‘Connections’ Hints and Answers Today, Saturday, December 14

    www.aol.com/nyt-connections-hints-answers-today...

    Read no further until you really want some clues or you've completely given up and want the answers ASAP. Get ready for all of today's NYT 'Connections’ hints and answers for #552 on Saturday ...

  9. List of FASB Statements of Financial Accounting Concepts

    en.wikipedia.org/?title=List_of_FASB_Statements...

    Retrieved from "https://en.wikipedia.org/w/index.php?title=List_of_FASB_Statements_of_Financial_Accounting_Concepts&oldid=263845176"