In December , the FASB introduced FAS r and FAS , changing longstanding accounting rules for business combinations and noncontrolling. Therefore, SFAS R provides for more changes than Revised IFRS 3 (as amended). The guidance in R applies to mutuals and. R, “Business Combinations,”1 and FAS No. , “Noncontrolling Interests in Consolidated. Financial Statements.”2. Because both standards are effective for.
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A detailed overview of FAS R is beyond the scope of this newsletter and companies should discuss the impact of the rule with their accounting advisors and be cognizant of the impact of the new rule on pending and potential acquisitions. If there are any problems, click here to download the file. Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.
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FAS (Revised ) (as issued)
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