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958-805-50-13 For individually immaterial acquisitions occurring during the reporting period that are material collectively, the NFP acquirer shall disclose the information required by paragraphs 958-805-50-8 through 50-12 and paragraph 805-10-50-2(e) through (g) in the aggregate. [FAS 164, paragraph 87, sequence 87]

958-805-50-14 If the date of an acquisition is after the reporting date but before the financial statements are issued or available for issue, the NFP acquirer shall disclose the information required by paragraphs 958-805-50-7 through 50-12 unless the initial accounting for the acquisition is incomplete at the time the financial statements are issued or available for issue. In that situation, the acquirer shall describe which disclosures could not be made and the reason why they could not be made. [FAS 164, paragraph 88, sequence 88]

958-805-50-15 An NFP acquirer shall disclose any noncash contributions received and any other noncash amounts received or transferred in relation to an acquisition as noncash activities in accordance with paragraph 230-10-50-3. Example 7 (see paragraphs 958-805-55-68 through 55-70) illustrates the disclosure of noncash activities. [FAS 164, paragraph 75(b), sequence 75.1.2]

958-805-50-16 To meet the objective in paragraph 805-10-50-5, an NFP acquirer shall disclose the information in this paragraph and paragraph 805-10-50-6 for each material acquisition or in the aggregate for individually immaterial business combinations that are material collectively. [FAS 164, paragraph 90, sequence 90.1] For each reporting period after the acquisition date until the NFP acquirer collects, sells, or otherwise loses the right to a contingent consideration asset, or until the NFP acquirer settles a contingent consideration liability or the liability is cancelled or expires, the NFP acquirer shall disclose all of the following: [FAS 164, paragraph 90(b), sequence 90.1.2]

  • a.

    Any changes in the recognized amounts, including any differences arising upon settlement [FAS 164, paragraph 90(b), sequence

        • 90.1.2.1

          ]

  • b.

    Any changes in the range of outcomes (undiscounted) and the reasons for those changes [FAS 164, paragraph 90(b), sequence 90.1.2.2]

  • c.

    The disclosures required by paragraphs 820-10-50-1 through 50-3. [FAS 164, paragraph 90(b), sequence 90.1.2.3]

958-805-50-17 An NFP acquirer shall provide a reconciliation of the carrying amount of goodwill at the beginning and end of the reporting period as required by paragraph 350-20-50-1 for each material acquisition or in the aggregate for individually immaterial acquisitions that are material collectively. [FAS 164, paragraph 90(c), sequence 90.1.3]

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