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information for each acquisition that occurs during the reporting period: [FAS 164, paragraph 86(t), sequence 86.1.3.2]

a.

Revenues [FAS 164, paragraph 86(t), sequence 86.1.3.2.1.1] attributable to the acquiree since the acquisition date that are included in the statement of activities for the reporting period [FAS 164,

b.

paragraph 86(t), sequence 86.1.3.2.1] Changes in unrestricted net assets,

changes

in

temporarily

c.

d.

restricted net assets, and changes in permanently restricted net assets attributable to the acquiree since the acquisition date that are included in the statement of activities for the reporting period [FAS 164, paragraph 86(t), sequence 86.1.3.2.1.3] The revenues of the combined entity [FAS 164, paragraph 86(t), sequence 86.1.3.2.2.1] as though the acquisition date for all acquisitions that occurred during the current year had been at the beginning of the annual reporting period (supplemental pro forma information) [FAS 164, paragraph 86(t), sequence 86.1.3.2.2]] Changes in unrestricted net assets, changes in temporarily restricted net assets, and changes in permanently restricted net assets as though the acquisition date for all acquisitions that occurred during the current year had been at the beginning of the annual reporting period (supplemental pro forma information). [FAS 164, paragraph 86(t), sequence 86.1.3.2.2.3]

958-805-50-9 If it presents comparative financial information, an NFP acquirer that is a public entity shall disclose the supplemental pro forma information required by the preceding paragraph for the comparable prior reporting period as though the acquisition date for all acquisitions that occurred during the current year had been the beginning of the comparable annual reporting period. [FAS 164, paragraph 86(t), sequence 86.1.3.2.3]

958-805-50-10 If the disclosure of any of the information required by paragraphs 958-805-50-8 through 50-9 is impracticable, the NFP acquirer 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 86(t), sequence 86.1.3.2.4]

958-805-50-11 Instead of the information required by Section 805-30-50, an NFP acquirer shall disclose the following information for each acquisition that occurs during the reporting period: [FAS 164, paragraph 86, sequence 86.1]

a.

A qualitative description of the factors, such as expected synergies from combining operations of the acquiree and the acquirer, intangible assets that do not qualify for separate recognition, or other factors, such as the nonrecognition of collections, that make up either of the

following: [FAS 164, paragraph 86(e), sequence 86.1.1.5]

1.

The

goodwill

recognized

[FAS

164,

paragraph

86(e),

sequence

86.1.1.5.1]

23

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