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Heads Up: Vol. 12, Issue 5

Construction Ahead: Use Caution When Merging FASB Issues Exposure Drafts in Phase II of Its Business Combinations Project


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The current issue of Heads Up covers the two exposure drafts just issued by the FASB:

  • Business Combinations, a Replacement of FASB Statement No. 141, and
  • Consolidated Financial Statements, Including Accounting and Reporting of Noncontrolling Interests in Subsidiaries, a Replacement of ARB No. 51

Taken together, these two exposure drafts change profoundly the way companies account for business combinations and minority interests.

Read more below in the attached edition of  Heads Up, and visit the Heads Up Archive  for past issues.

Heads Up and other information on accounting and financial disclosure also can be found on  Deloitte Accounting Research Tool (DART) . DART, a subscription-based research tool, includes material from FASB, EITF, AICPA, SEC, IASB and our own accounting manual and interpretative accounting guidance. Updated every business day, DART has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer. DART subscribers receive periodic emails highlighting recent additions to the DART library.  Read more about DART.

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