X hits on this document

338 views

0 shares

0 downloads

0 comments

30 / 125

b.

The separate charge recognized in the statement of activities in accordance with paragraph 958-805-25-29. [FAS 164, paragraph 86(e), sequence 86.1.1.5.2] The acquisition-date fair value of the total consideration transferred (or if no consideration was transferred, that fact) and the acquisition-date fair value of each major class of consideration, such as: [FAS 164, paragraph 86(f), sequence 86.1.1.6] 2.

  • 1.

    Cash [FAS 164, paragraph 86(f), sequence 86.1.1.6.1]

  • 2.

    Other tangible or intangible assets, including a business or

subsidiary of the acquirer [FAS 164, paragraph 86(f), sequence

3.

86.1.1.6.2] Liabilities

incurred,

for

example,

a

liability

for

contingent

c.

d.

e.

consideration. [FAS 164, paragraph 86(f), sequence 86.1.1.6.3] For contingent consideration arrangements, all of the following: [FAS 164, paragraph 86(g), sequence 86.1.1.7]

  • 1.

    The amount recognized as of the acquisition date [FAS 164, paragraph 86(g), sequence 86.1.1.7.1]

  • 2.

    A description of the arrangement and the basis for determining the amount of the payment [FAS 164, paragraph 86(g), sequence

          • 86.1.1.7.2

            ]

  • 3.

    An estimate of the range of outcomes (undiscounted) or, if a range cannot be estimated, that fact and the reasons why a range cannot be estimated. If the maximum amount of the payment is unlimited, the acquirer shall disclose that fact. [FAS 164, paragraph 86(g), sequence 86.1.1.7.3]

The total amount of goodwill that is expected to be deductible for tax purposes. [FAS 164, paragraph 86(l), sequence 86.1.2.3] If the acquisition results in an inherent contribution received, a description of the reasons why the transaction resulted in a contribution received (see paragraph 958-805-25-31). [FAS 164, paragraph 86(q), sequence 86.1.2.8]

958-805-50-12 Additionally, 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.

    The amount of collection items acquired that are recognized in the statement of activities as a decrease in the acquirer’s net assets in accordance with paragraph 958-805-25-23. [FAS 164, paragraph 86(m), sequence 86.1.2.4]

  • b.

    The undiscounted amount of conditional promises to give acquired or assumed and a description and the amount of each group of promises with similar characteristics, such as amounts of promises conditioned on establishing new programs, completing a new building, or raising matching gifts by a specified date. [FAS 164, paragraph 86(n), sequence 86.1.2.5]

24

Document info
Document views338
Page views338
Page last viewedMon Dec 05 11:56:20 UTC 2016
Pages125
Paragraphs3446
Words39606

Comments