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J. Russell Madray
In November 1999 the FASB affirmed its earlier decision to undertake a project on combinations of not-for-profit (NFP) organizations separate from its business combinations project.
The objective of this project is to develop guidance on the accounting and reporting for combinations of not-for-profit organizations. The FASB plans to address these issues in an Exposure Draft. This course will provide an overview of the issues to be addressed in the Exposure Draft.
Topics covered in this course include:
- Scope of the proposed Statement
- Definition of a combination
- Factors to determine if a combination is reciprocal or nonreciprocal
- Identifying the acquiring organization
- Accounting for goodwill prior to acquisition
- Presentation in financial statements
- Disclosures
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Course Details
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Price: $40.00
Field of Study: Accounting
Prerequisites: Basic knowledge of business combinations
Level: Update
Course was last updated on: 11/04/04
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Library:
Accounting and Audit
Technical Requirements:
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