Accounting for Business Combinations and Related TopicsA Roadmap to Applying FASB Statements 141(R), 142, and 160 (Updated July 2009) |
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The attached publication, Accounting for Business Combinations and Related Topics — A Roadmap to Applying FASB Statements 141(R), 142, and 160, which is part of Deloitte’s Roadmap series, has been updated. The updates primarily reflect the important amendments in FSP FAS 141(R)-1 relating to the accounting for assets acquired and liabilities assumed in a business combination that arise from contingencies (referred to as “preacquisition contingencies”). Issued on April 1, 2009, FSP FAS 141(R)-1 has the same effective date as Statement 141(R). That is, the FSP is effective for an entity’s first annual reporting period beginning on or after December 15, 2008.
The updated edition also includes other, less significant amendments, as well as Deloitte’s interpretive views and comparisons between certain U.S. GAAP accounting requirements and related IFRS guidance.
We hope that you find this new Roadmap edition useful and informative.
View all issues in the Roadmap Series.
As used in this document, ‘Deloitte’ means Deloitte & Touche LLP, a subsidiary of Deloitte LLP. Please see www.deloitte.com/us/about for a detailed description of the legal structure of Deloitte LLP and its subsidiaries.
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Accounting for Business Combinations and Related Topics - Updated July 2009
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