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ACCOUNTING FOR BUSINESS COMBINATIONS占业务组合.pdf

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ACCOUNTING FOR BUSINESS COMBINATIONS占业务组合

031-071.Jeter02.QXD 7/14/03 7:15 PM Page 31 2 ACCOUNTING FOR BUSINESS COMBINATIONS LEARNING OBJECTIVES 1. Describe the two major changes in the accounting for business combinations approved by the FASB in 2001, as well as the reasons for those changes. 2. Discuss the goodwill impairment test described in SFAS No. 142, including its frequency, the steps laid out in the new standard, and some of the likely implementation problems. 3. Explain how acquisition expenses are reported. 4. Describe the use of pro forma statements in business combinations. 5. Describe the valuation of assets, including goodwill, and liabilities acquired in a business combination accounted for by the purchase method. 6. Identify the impact on the ﬁnancial statements of the differences between pooling and purchase methods. 7. Explain how contingent consideration affects the valuation of assets acquired in a business combination accounted for by the purchase method. 8. Describe a leveraged buyout and the technique of platforming. INTRODUCTION TO THE METHOD OF ACCOUNTING FOR BUSINESS COMBINATIONS “Another area that allows companies freedom to determine what results they report is in the accounting