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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]
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
Retrieved from "https://en.wikipedia.org/w/index.php?title=List_of_FASB_Statements_of_Financial_Accounting_Concepts&oldid=263845176"
The FASB expected the system to reduce the amount of time and effort required to research accounting issues, mitigate the risk of noncompliance with standards through improved usability of the literature, provide accurate information with real-time updates as new standards are released, and assist the FASB with the research efforts required ...
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 ...
Just after winning a gold medal in the individual vault final in Paris on Aug. 3, Biles spoke during a press conference about the future of her signature vault. "This is my last, definitely ...
A U.S. appeals court has rejected British socialite Ghislaine Maxwell's request to revisit its decision upholding her conviction for helping the late financier Jeffrey Epstein sexually abuse ...
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of FASB Statement No. 12 to Personal Financial Statements—an interpretation of FASB Statement No. 12 Sept. 1976: Superseded by FASB Statement 83, para. 7; 11. Changes in Market Value after the Balance Sheet Date—an interpretation of FASB Statement No. 12 Sept. 1976: Superseded by FASB Statement 115, para. 124; 12.