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  2. Purchase price allocation - Wikipedia

    en.wikipedia.org/wiki/Purchase_price_allocation

    The set of guidelines prescribed by SFAS 141r are generally found in ASC Topic 805. Outside the United States, the International Accounting Standards Board governs the process through the issuance of IFRS 3. Purchase price allocations are performed in conformity with the purchase method of merger and acquisition accounting.

  3. 141st Operations Group - Wikipedia

    en.wikipedia.org/wiki/141st_Operations_Group

    The 141st Operations Group is a unit of the Washington Air National Guard, stationed at Fairchild Air Force Base, Washington.If activated to federal service, the group is gained by Air Mobility Command (AMC).

  4. SNCF Class 141R - Wikipedia

    en.wikipedia.org/wiki/SNCF_Class_141R

    The first engine, the 141 R 1 built by Lima, left the workshops on 30 July 1945. The 141 R 466 was the first to be unloaded in France on 17 November 1945, at the port of Marseille. The last of the series, the 141 R 1340, left the workshops of Canadian Locomotive Company in July 1947 and on 5 September was unloaded at the port of Cherbourg.

  5. Minority interest - Wikipedia

    en.wikipedia.org/wiki/Minority_interest

    The mezzanine section is located between liabilities and equity. FASB FAS 160 and FAS 141r significantly alter the way a parent company accounts for non-controlling interest (NCI) in a subsidiary. It is no longer acceptable to report minority interest in the mezzanine section of the balance sheet. [citation needed]

  6. Accounting for leases in the United States - Wikipedia

    en.wikipedia.org/wiki/Accounting_for_leases_in...

    The primary standard for lease accounting is Statement of Financial Accounting Standards No. 13 (FAS 13), which has been amended several times; it is known as topic 840 in the FASB's new Accounting Standards Codification. The basic criteria for capitalization of a lease by lessee are as follows:

  7. List of FASB pronouncements - Wikipedia

    en.wikipedia.org/wiki/List_of_FASB_pronouncements

    This article is an incomplete list of Financial Accounting Standards Board (FASB) pronouncements, which consist of Statements of Financial Accounting Standards ("SFAS" or simply "FAS"), Statements of Financial Accounting Concepts, Interpretations, Technical Bulletins, and Staff Positions, which together presented rules and guidelines for preparing, presenting, and reporting financial ...

  8. 141 R 1199 - Wikipedia

    en.wikipedia.org/wiki/141_R_1199

    141 R 1199 is a preserved French steam locomotive of the SNCF Class 141Rs. The locomotive is classified as a Monument historique since 1984. History

  9. Fair value accounting and the subprime mortgage crisis

    en.wikipedia.org/wiki/Fair_value_accounting_and...

    In 2006, the Financial Accounting Standards Board (FASB) implemented SFAS 157 in order to expand disclosures about fair value measurements in financial statements. [3] Fair-value accounting or "Mark-to-Market" is defined by FAS 157 as "a price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date".