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Listing of Issues 65
Part Three Transitional Problems of New Accounting Standards 464
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accounting basis accounting for business accounting purposes accounting standards accounting treatment acquired company acquisition addressed adjustments aggregate cost AICPA allocation amortization amount assigned APB Opinion applied appraisal Arthur Andersen assets acquired assets and liabilities balance sheet Basic Issue business combinations carrying amounts combination's combinations accounted combined enterprise's financial combinor common stock constituent companies contingent consideration current values determining disclosures discussed economic substance enterprise enterprise's financial statements equity securities escrow exchange factors fair value FASB staff financial statement users future benefits I I I I I I identifiable assets Implemental Issue income statement income tax indicated intangible assets investment liability categories Memorandum minority interests negative goodwill operations paragraph percent period pooling of interests pooling-of-interests method positive goodwill problems purchase method purchased intangibles Question questionnaire quoted market price recognized reorganization requirements respondents retained earnings retroactive shares specified Subissue subsequent Technical Issue transactions type of consideration valuation