Can I read Accounting for Business Combinations on EtoBox?

Accounting for Business Combinations by Omar Younis is a document available to read on EtoBox.

What is Accounting for Business Combinations about?

This chapter discusses accounting standards for business combinations, including: 1) The acquisition method is now the only allowed method under SFAS 141R, requiring fair value measurement of assets and liabilities. 2) Goodwill is now tested for impairment using a two-step process to compare carrying value to fair value. 3) Required disclosures include pro forma financial statements, details of the acquisition, and goodwill impairment losses.

Author

Omar Younis

Language

EN