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BUSINESS COMBINATIONS Table of Contents Description Page OVERVIEW
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accepted accounting principles accounting principles ACCOUNTING REQUIREMENTS accrued acquired activities actuarial present value adjustment allocated amortized APB Opinion assets and liabilities balance sheet benefit obligation business combination capital carrying amount cash flows change in accounting classified common stock company's consolidated contracts debt deferred tax asset defined benefit depreciation determined disclosed DISCLOSURE REQUIREMENTS discussed in Paragraph dividends earnings per share effect EITF Issue employee entity entity's equity method estimated example extraordinary items fair value FASB fees financial instruments financial statements functional currency future GAAP gain or loss gains and losses impaired income statement income taxes incurred intangible assets interim period inventory investment lessee lessor LITERATURE AND RELATED loan ment paras payable pension plan assets postretirement benefit Practical Consideration present value profit purchase received recognized recorded reported result retained earnings revenue securities segment tax expense temporary differences tion transactions transfer treasury stock unrecognized