Revised Accounting for Business Combinations

Autor/inn/en	Wilson, Arlette C.; Key, Kimberly
Titel	Revised Accounting for Business Combinations
Quelle	In: American Journal of Business Education, 1 (2008) 2, S.13-20 (8 Seiten) PDF als Volltext kostenfreie Datei Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	1942-2504
Schlagwörter	Accounting; Benchmarking; Standard Setting; Standards; Professional Associations; Change Strategies; Quality Assurance; Purchasing; Business Administration Education; Corporations; Organizational Change; Computation; Costs; Value Judgment; Ethics; Decision Making Skills; Business Skills + Suchen Sie Ihr Suchwort? Abrechnung; Buchführung; Buchhaltung; Standardisierung; Standard; Lösungsstrategie; Qualitätssicherung; Beschaffungswesen; Kauf; Unternehmen; Organisationswandel; Cost; Kosten; Werturteil; Ethik
Abstract	The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accounting Standards No. 141 (Revised 2007) Business Combinations. The object of this Statement is to improve the relevance, representational faithfulness, and comparability of reported information about a business combination and its effects. This Statement replaces FASB Statement No. 141, but retains the fundamental requirements that the acquisition method of accounting (previously called the purchase method) be used for all business combinations. Some of the changes related to the accounting for business combinations as a result of the new requirements are discussed and illustrated below. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01