Business Combinations with SFAS 141 R, 157, and 160: A Guide to Financial ReportingISBN: 978-0-470-49755-5
Paperback
264 pages
March 2009
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Every time there’s a merger, acquisition, or similar
transaction, a giant pile of new documents descends on the
accounting department with the call to Book That Deal! But the
preparers are typically unprepared to deal quickly and succinctly
with the intricacies of fair value. Business Combinations with SFAS
141R, 157 and 160 is the guidance desperately needed by anyone who
needs to book a new business combination quickly.
It has been rushed into print to clarify the process under the newly revised SFAS 141R, and will enable any preparer to document the appropriate financial reporting measurement clearly and concisely and apply FASB’s interpretations to specific facts and circumstances.
Business Combinations with SFAS 141R, 157, and 160 also includes a SFAS 157 flowchart, a checklist for implementing the standard, a SFAS 157 worksheet, supplemental checklists for intangible assets, and insight from FASB’s Valuation Resource Group discussing some 35 areas of discussion. It will be an invaluable tool for any preparer.