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954-805-15-4 This Subtopic does not apply to any of the following: [FAS 164, paragraph 2, sequence 2.1.3]

  • a.

    The formation of a joint venture [FAS 164, paragraph 2, sequence

        • 2.1.3.1

          ]

  • b.

    The acquisition of an asset or a group of assets that does not constitute either a business or a nonprofit activity. (Subtopic 805-50 addresses the typical accounting for an asset acquisition.) [FAS 164, paragraph 2, sequence 2.1.3.2]

  • c.

    A combination between not-for-profit entities (NFPs), businesses, or nonprofit activities under common control. (Subtopic 805-50 addresses the typical accounting for a transfer of assets or an exchange of shares between entities under common control.) [FAS 164, paragraph 2, sequence 2.1.3.3]

  • d.

    A transaction or other event in which an NFP obtains control of a not- for-profit entity but does not consolidate that entity, as permitted or required by Section 958-810-25. Similarly, this Subtopic does not apply if an NFP that obtained control in a transaction or other event in which consolidation was permitted but not required decides in a subsequent annual reporting period to begin consolidating a controlled entity that it initially chose not to consolidate. [FAS 164, paragraph 2, sequence

        • 2.1.3.4

          ]

Recognition General

954-805-25-1 When applying the guidance in paragraph 805-20-25-6, an acquirer that is a not-for-profit, business-oriented health care entity shall classify particular investments in securities as {Glossary link} trading securities {Glossary link to the definition used in Topic 320} or other than trading securities. [FAS 164, paragraph 33(a), sequence 33.1.1]

Subsequent Measurement General

954-805-35-1 An acquirer that is a not-for-profit, business-oriented health care entity shall report the changes in the fair value of contingent consideration recognized in accordance with paragraph 958-805-35-3 within the performance indicator unless the arrangement is a hedging instrument for which Subtopic 954-815 requires the entity to recognize the changes outside the performance indicator. [FAS 164, paragraph 80, sequence 80.3]

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