A long-awaited overhaul of accounting for business combinations and consolidations was recently completed by the Financial Accounting Standards Board.FASB issued a revised version of FAS 141, Business ...
When accountants face the prospect of a business combination, there will be many challenges to prepare for in the deal and the accounting for it. One of the first challenges is the strategic ...
A post-implementation review of the Financial Accounting Standards Board’s business combinations standard found lingering questions in the minds of some investors, particularly about fair value, ...
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