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Creation Date May Description Last Updated Jan. Usage Statistics When was this dissertation last used? Yesterday: 0. SFAS R presents several significant changes from current accounting practices for business combinations, most notably the following:.
Post-transaction, the changes will likely increase income-statement volatility as acquisition-related contingencies change or are resolved. SFAS R applies to transactions in which an acquirer obtains control of one or more businesses. The Standard also applies to mutual entities, step acquisitions and variable interest entities.
In applying the acquisition method, the acquirer must determine the fair value of the acquired business as of the acquisition date and recognize the fair value of the acquired assets and liabilities assumed. The acquisition date is the date on which the acquirer obtains control of the target, generally the closing date. Historically, under SFAS , the purchase price was measured at the announcement date while assets and liabilities were measured at the acquisition date.
Under the old rules, contingencies were not recognized until they were resolved. Under the new rules, contingencies will be measured at fair value on the acquisition date.
SFAS R calls for contingencies to be divided into two categories: contractual, such as a warranty, and non-contractual, such as a lawsuit. Contractual contingencies are measured at their estimated fair value as of the acquisition date.
Non-contractual contingencies, such as lawsuits, will be measured at fair value only if it is determined that the liability is more likely than not to exist i.
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