The Resource Business combinations, Pamela A. Smith, Ph.D., KPMG Professor of Accountancy, Northern Illinois University, DeKalb, IL, pamsmith@niu.edu, Ervin L. Black, Ph.D., Professor of Accounting, University of Oklahoma, Norman, Oklahoma, ervblack@ou.edu, Daniel T. Gary, CPA, Partner, Ernst & Young, LLP, Chicago, IL, Dan.Gary@ey.com

Business combinations, Pamela A. Smith, Ph.D., KPMG Professor of Accountancy, Northern Illinois University, DeKalb, IL, pamsmith@niu.edu, Ervin L. Black, Ph.D., Professor of Accounting, University of Oklahoma, Norman, Oklahoma, ervblack@ou.edu, Daniel T. Gary, CPA, Partner, Ernst & Young, LLP, Chicago, IL, Dan.Gary@ey.com

Label
Business combinations
Title
Business combinations
Statement of responsibility
Pamela A. Smith, Ph.D., KPMG Professor of Accountancy, Northern Illinois University, DeKalb, IL, pamsmith@niu.edu, Ervin L. Black, Ph.D., Professor of Accounting, University of Oklahoma, Norman, Oklahoma, ervblack@ou.edu, Daniel T. Gary, CPA, Partner, Ernst & Young, LLP, Chicago, IL, Dan.Gary@ey.com
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
Summary
"Bloomberg Tax Accounting Portfolio 5170-3rd, Business Combinations (Accounting Policy and Practice Series), explains and analyzes financial accounting for mergers, acquisitions, and other business combinations under domestic and international accounting standards. This Portfolio focuses on converged domestic and international financial reporting standards set forth in FASB Accounting Standards Codification (ASC) 805, Business Combinations (based in part on rules issued in December 2007 through former FASB Statement No. 141R, Business Combinations: A Replacement of FASB Statement No. 141 (FAS 141R)) and International Financial Reporting Standard No. 3, Business Combinations (as revised) (IFRS 3R), released in January 2008. The Portfolio also compares these rules to their predecessors and identifies significant remaining differences between the domestic and international rules notwithstanding the converged standards."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Smith, Pamela A
Entry convention
integrated entry
LC call number
HF5616.U5
LC item number
A345 no. 5170-3rd (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Original alphabet or script of title
basic roman
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Black, Ervin L.
  • Gary, Daniel T.
  • Tax Management Inc
Series statement
Accounting policy & practice portfolios : accounting rules and disclosures
Series volume
portfolio 5170-3rd
http://library.link/vocab/subjectName
Consolidation and merger of corporations
Label
Business combinations, Pamela A. Smith, Ph.D., KPMG Professor of Accountancy, Northern Illinois University, DeKalb, IL, pamsmith@niu.edu, Ervin L. Black, Ph.D., Professor of Accounting, University of Oklahoma, Norman, Oklahoma, ervblack@ou.edu, Daniel T. Gary, CPA, Partner, Ernst & Young, LLP, Chicago, IL, Dan.Gary@ey.com
Instantiates
Publication
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Scope, focus, purpose, and contents of portfolio -- Motivations for business combinations -- Convergence on accounting for business combinations -- Accounting for investment in equity interests -- Major principles in accounting for business combinations -- A business combination defined -- Fair value of consideration transferred on acquisition date -- Measuring the fair value of the acquiree -- Applying the acquisition method to specific situations -- Disclosures -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)429338966
Label
Business combinations, Pamela A. Smith, Ph.D., KPMG Professor of Accountancy, Northern Illinois University, DeKalb, IL, pamsmith@niu.edu, Ervin L. Black, Ph.D., Professor of Accounting, University of Oklahoma, Norman, Oklahoma, ervblack@ou.edu, Daniel T. Gary, CPA, Partner, Ernst & Young, LLP, Chicago, IL, Dan.Gary@ey.com
Publication
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Scope, focus, purpose, and contents of portfolio -- Motivations for business combinations -- Convergence on accounting for business combinations -- Accounting for investment in equity interests -- Major principles in accounting for business combinations -- A business combination defined -- Fair value of consideration transferred on acquisition date -- Measuring the fair value of the acquiree -- Applying the acquisition method to specific situations -- Disclosures -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)429338966

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