2005 CCH accounting for business combinations, goodwill and other intangible assets: interpretations of FASB statements no. 141, Business combinations and no. 142, Goodwill and other intangible assets
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FASB STATEMENT NO 142
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acquired and liabilities acquired company acquired entity acquisition date adjustment amortization APB Opinion applied assets and liabilities awards carrying amount cash ﬂows combined entity common control common stock Company A's contingent consideration contract cost date of acquisition debt deferred tax asset determining disclosures earnings per share effect EITF Issue EITF reached employees equity interests equity-method estimated example EXCERPT FROM OFFICIAL exchange fair value FASB Interpretation FASB Statement financial statements goodwill impairment test historical cost included income statement income tax initial public offering intangible assets acquired investment investor liabilities assumed LIFO long-lived assets measurement ment minority interest negative goodwill Newco OFFICIAL TEXT Oldco Opinion 16 ownership paragraph 39 parent period physician practice preacquisition contingency purchase business combination purchase method push-down accounting reached a consensus reclassified recognition criteria recognized recorded reﬂect registrant reporting unit result SEC staff shareholders Statement 141 stock options subsidiary tion transaction