%0 Journal Article %1 3121485520080301 %A BEATON, NEIL %D 20080301 %J Financial Executive %K 141R, FAS fair value %N 2 %P p15 - 17 %T NEW FASB RULES FOR ACQUISITIONS AND VALUATION: 141R, 160. %U http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=31214855&site=ehost-live %V 24 %X The article discusses Financial Accounting Standards 141R (FAS 141R) issued by the Financial Accounting Standards Board (FASB) in December, 2007, and due to take effect December 15, 2008. FAS 141R mandates changes in reporting and accounting treatment for business acquisitions. Broadly speaking, acquisitions will be valued by the acquiring firm at fair value rather than historical cost. FAS 141R details changes in five areas, including accounting for transaction costs, earn-outs, in-process research and development, acquired contingencies, and partial acquisitions.

@article{3121485520080301, abstract = {The article discusses Financial Accounting Standards 141R (FAS 141R) issued by the Financial Accounting Standards Board (FASB) in December, 2007, and due to take effect December 15, 2008. FAS 141R mandates changes in reporting and accounting treatment for business acquisitions. Broadly speaking, acquisitions will be valued by the acquiring firm at fair value rather than historical cost. FAS 141R details changes in five areas, including accounting for transaction costs, earn-outs, in-process research and development, acquired contingencies, and partial acquisitions. }, added-at = {2008-09-15T11:32:09.000+0200}, author = {BEATON, NEIL}, biburl = {https://www.bibsonomy.org/bibtex/29a87003652886405d58d934d2ee21a60/janschek}, interhash = {f2526af63c22a26bfcf1ad489ed74ea1}, intrahash = {9a87003652886405d58d934d2ee21a60}, issn = {08954186}, journal = {Financial Executive}, keywords = {141R, FAS fair value}, number = 2, pages = {p15 - 17}, timestamp = {2008-09-15T11:41:10.000+0200}, title = {NEW FASB RULES FOR ACQUISITIONS AND VALUATION: 141R, 160.}, url = {http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=31214855&site=ehost-live}, volume = 24, year = 20080301 }