Accounting for Business Combinations, Goodwill, and Other Intangible Assets — A Roadmap to Applying Statements 141 and 142 constitutes a single source for the requirements of both FASB Statement No. 141, Business Combinations, and No. 142, Goodwill and Other Intangible Assets, including available interpretive guidance. Where appropriate, Deloitte & Touche LLP interpretive views are included.

In addition, this publication compares Statement 141 to IFRS 3, Business Combinations, and to an Exposure Draft of a proposed FASB Statement issued in June 2005 that is intended to replace Statement 141 as part of the FASB's continuing project on accounting for business combinations.

View all issues in the Roadmap Series.