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e.

(for example, conditional promises payable) not otherwise required to be recognized under generally accepted accounting principles (GAAP). [FAS 164, paragraph 18, sequence 18.1.4.2] The nature and amount of any significant adjustments made to conform the individual accounting policies of the merging entities or to eliminate intra-entity balances. [FAS 164, paragraph 18, sequence 18.1.5]

958-805-50-3 If the new NFP is a public entity and the merger occurs at other than the beginning of an annual reporting period (that is, if its initial financial statements thus cover less than an annual reporting period), the new NFP shall disclose all of the following supplemental pro forma information: [FAS 164, paragraph 18(f), sequence 18.1.6]

a.

Revenue [FAS 164, paragraph 18(f), sequence 18.1.6.1.1] for the current reporting period as though the merger date had been the beginning of the annual reporting period [FAS 164, paragraph 18(f),

b.

sequence 18.1.6.1] Changes in unrestricted

net assets,

changes

in

temporarily

restricted net assets, and changes in permanently restricted net assets for the current reporting period as though the merger date had been the beginning of the annual reporting period. [FAS 164, paragraph 18(f), sequence 18.1.6.1.3]

958-805-50-4 If the new NFP is a public entity and it presents comparative financial information in the annual reporting period following the year in which the merger occurs, it shall disclose the supplemental pro forma information in the preceding paragraph for the comparable prior reporting period as though the merger date had been the beginning of that prior annual reporting period. [FAS 164, paragraph 18(f), sequence 18.1.6.2]

958-805-50-5 If disclosure of any of the information required by paragraphs 958- 805-50-2 through 50-3 is impracticable, the new NFP shall disclose that fact and explain why the disclosure is impracticable. The term impracticable has the same meaning as impracticability in paragraph 250-10-45-9. [FAS 164, paragraph 18(f), sequence 18.1.6.3]

958-805-50-6 If the specific disclosures required by this Subsection do not meet the objective in paragraph 958-805-50-1, the new NFP shall disclose whatever additional information is necessary to meet that objective. [FAS 164, paragraph 19, sequence 19]

Acquisition by a Not-for-Profit Entity

958-805-50-7 To meet the objective in the paragraph 805-10-50-1, an NFP acquirer shall disclose the information required by paragraph 805-10-50-2(a) through (g). [FAS 164, paragraph 86, sequence 86.1]

958-805-50-8 Instead of disclosing the information in paragraph 805-10-50-2(h), an NFP acquirer that is a public entity shall disclose all of the following

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