- 1、本文档共10页,可阅读全部内容。
- 2、原创力文档(book118)网站文档一经付费(服务费),不意味着购买了该文档的版权,仅供个人/单位学习、研究之用,不得用于商业用途,未经授权,严禁复制、发行、汇编、翻译或者网络传播等,侵权必究。
- 3、本站所有内容均由合作方或网友上传,本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺!文档内容仅供研究参考,付费前请自行鉴别。如您付费,意味着您自己接受本站规则且自行承担风险,本站不退款、不进行额外附加服务;查看《如何避免下载的几个坑》。如果您已付费下载过本站文档,您可以点击 这里二次下载。
- 4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等,请点击“版权申诉”(推荐),也可以打举报电话:400-050-0827(电话支持时间:9:00-18:30)。
- 5、该文档为VIP文档,如果想要下载,成为VIP会员后,下载免费。
- 6、成为VIP后,下载本文档将扣除1次下载权益。下载后,不支持退款、换文档。如有疑问请联系我们。
- 7、成为VIP后,您将拥有八大权益,权益包括:VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
- 8、VIP文档为合作方或网友上传,每下载1次, 网站将根据用户上传文档的质量评分、类型等,对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档
查看更多
Consolidated?Financial?Statements
Michael?Davis?and?James?Alargay?III
The?procedural?aspects?of?consolidated?financial?statements?have?gone
practically?unchanged?for?almost?50?years,?with?the?exception?of?accounting?changes
related?to?goodwill?and?the?pooling-of-interests?method.?The?well-accepted
methodology?behind?consolidated?entities?will?change?dramatically?when?new?FASB
standards?become?effective?for?periods?beginning?on?or?after?December?15,?2008.?The
resulting?consolidated?statements?may?look?much?the?same,?but?the?behind-the-scenes
mechanics?and?processes?will?be?significantly?different.?Some?reported?amounts?—and
their?interpretation—will?diverge?from?their?traditional?meanings.
CPAs?and?financial?executives?should?prepare?themselves?for?major?changes?in
preparing?consolidated?financial?statements.?What?finally?emerged?from FASB’s?red
deliberation?is?complex,?so?an?overview?of?the?concepts?can?help?professionals
quickly?digest?the?changes?in?the?final?standards.
New?Standards?Based?on?Two?Exposure?Draft
The new Statements of Financial Accounting Standards—SFAS’s
141(R),?Business?Combinations,?and?160,?No?controlling?Interests?in?Consolidated
Financial?Statements—emerged?in?December?2007?from?the?extensive?red
deliberation?of?two?FASB?exposure?drafts?(ED)?issued?in?June?2005.?As?the?first
major?joint?project?between?FASB?and?the?International?Accounting?Standards?Board
(IASB),?the?business?combinations?project?sought?to?demonstrate?that?the?two
standards-setting?bodies?can?work?together.?Given?the?extent?of?the?changes,
evaluating?the?success?of?those?endeavors?may?take?time. In?this?case,?International
Financial?Reporting?Standard?(IFRS)?3?(revised?in?2007),?which?is?the?IASB’s
companion?statement?on?business?combinations,?reflects?most?of?the?changes?in?SFAS
141(R).
In?a?nutshell,?the?purchase?method,?now?to?be?known?as?the?acquisition?method,
has?been?further?modified?such?that,?in?many?mergers,?it?will?no?longer?rely?on
historical?costs.?Combinations?i
您可能关注的文档
- 保定市竞秀区2015-2016学年第二学期八年级数学期中试卷及答案.docx
- 信息化考试题库.docx
- 信息技术中考选择题.docx
- 信息系统项目管理师考试必过笔记项目质量管理.docx
- 信用社(银行)主任述职报告.docx
- 信用社(银行)贴现业务操作流程.docx
- 儿科血液系统疾病试题.docx
- 儿童机构规范化建设.docx
- 党务知识试题(原版带复习资料).docx
- 免费专享-幼儿园一日活动安排及晨间户外活动计划.docx
- 地理-内蒙古锡林郭勒盟2023~2024学年第一学期高三年级全盟统考试题和答案.docx
- 历史|湖北元月调考暨湖北省部分市州元月高三期末联考历史试卷及答案.docx
- 历史-内蒙古锡林郭勒盟2023~2024学年第一学期高三年级全盟统考试题和答案.docx
- 数学(理科)-内蒙古锡林郭勒盟2023~2024学年第一学期高三年级全盟统考试题和答案.docx
- 历史丨金太阳24~239C湖北省十堰市2024届高三上学期1月调研考试历史试卷及答案.docx
- 青岛某高层办公楼地下防水施工方案(sbs卷材).docx
- 土木工程实习报告表格.doc
- 工程流体力学教学课件ppt作者闻建龙工程流体力学习题答案部分.doc
- 围手术期管理制度(1)_0.doc
- 2023年公务员多省联考《申论》题(内蒙古旗县卷)及参考答案.doc
文档评论(0)