Business Combinations
VIDEO REPLAY
Mercer Capital - Getting Ready for SFAS 141R: Business Combinations from Mercer Capital
Click the play button to view a full video replay of the SFAS 141R webinar, or click the link above to view the video full screen via Vimeo.com
Handouts for "Getting Ready for SFAS 141R: Business Combinations"
Download the handouts from the recent webcast, "Getting Ready for SFAS 141R: Business Combinations."
Getting Ready for SFAS 141R: Cheat Sheet
A one-page PDF that highlights the differences between SFAS 141 and SFAS 141R.
SFAS 141R: Three New Issues
by Sujan Rajbhandary
SFAS 141R requires the acquirer entity in a business combination to recognize, separately from goodwill, identifiable assets acquired and liabilities assumed at their respective acquisition-date fair values. The acquirer is also required to measure the fair value of the non-controlling interests in the acquired business, if any. Following a brief discussion of fair value, this article examines three issues for which SFAS 141R provides different guidance than its predecessor.
An Overview of SFAS 141R
by B. Patrick Lynch
The Financial Accounting Standards Board released a revised version of Statement of Financial Accounting Standards No. 141, Business Combinations, (“SFAS 141R”) on December 7, 2007. While the standard will not be effective for most practitioners until December 2008, financial managers should familiarize themselves with the rule changes now, so that they can be adequately prepared when SFAS 141R becomes effective. The revised standard sharpens the accounting guidance for business combinations as well as the scope of situations applicable to these rules, and also provides a significantly larger body of implementation guidance than its predecessor.
Mercer Capital - Getting Ready for SFAS 141R: Business Combinations from Mercer Capital
Click the play button to view a full video replay of the SFAS 141R webinar, or click the link above to view the video full screen via Vimeo.com
Handouts for "Getting Ready for SFAS 141R: Business Combinations"
Download the handouts from the recent webcast, "Getting Ready for SFAS 141R: Business Combinations."
Getting Ready for SFAS 141R: Cheat Sheet
A one-page PDF that highlights the differences between SFAS 141 and SFAS 141R.
SFAS 141R: Three New Issues
by Sujan Rajbhandary
SFAS 141R requires the acquirer entity in a business combination to recognize, separately from goodwill, identifiable assets acquired and liabilities assumed at their respective acquisition-date fair values. The acquirer is also required to measure the fair value of the non-controlling interests in the acquired business, if any. Following a brief discussion of fair value, this article examines three issues for which SFAS 141R provides different guidance than its predecessor.
An Overview of SFAS 141R
by B. Patrick Lynch
The Financial Accounting Standards Board released a revised version of Statement of Financial Accounting Standards No. 141, Business Combinations, (“SFAS 141R”) on December 7, 2007. While the standard will not be effective for most practitioners until December 2008, financial managers should familiarize themselves with the rule changes now, so that they can be adequately prepared when SFAS 141R becomes effective. The revised standard sharpens the accounting guidance for business combinations as well as the scope of situations applicable to these rules, and also provides a significantly larger body of implementation guidance than its predecessor.