X hits on this document

397 views

0 shares

0 downloads

0 comments

72 / 125

  • b.

    The performance indicator 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 86.1.3.2.2.2]

  • c.

    If the acquirer presents comparative financial statements, the performance indicator as though the acquisition date for all acquisitions that occurred during the current year had been at the beginning of the comparable prior annual reporting period (supplemental pro forma information). [FAS 164, paragraph 86(t), sequence 86.1.3.2.3]

954-805-50-3 If the disclosure of any of the information required by the preceding paragraph or paragraph 954-805-50-1 is impracticable, a not-for-profit, business- oriented health care entity 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]

Amendments to Subtopic 954-810

16. Add paragraph 954-810-50-2 and its related heading, with a link to transition paragraph 810-10-65-1, as follows:

Health Care Entities—Consolidations

  • >

    Noncontrolling Interests

954-810-50-2 A not-for-profit, business-oriented health care entity shall include the performance indicator in the schedule required by paragraphs 958-810-50-4 through 50-5. [FAS 164, paragraph B4, sequence 253.1.1] Paragraph 958-810- 55-25 illustrates the required disclosure using a reconciling schedule in notes to the consolidated financial statements. [FAS 164, paragraph B4, sequence 253.1.6]

Amendments to Topic 805

Amendments to Subtopic 805-10

17.

Amend paragraphs 805-10-15-3 through 15-4, with no change to transition,

as follows.

Business Combinations—Overall

805-10-15-3 The guidance in the Business Combinations Topic applies to all transactions or other events that meet the definition of a business combination or an acquisition by a not-for-profit entity.

66

Document info
Document views397
Page views397
Page last viewedFri Dec 09 21:47:26 UTC 2016
Pages125
Paragraphs3446
Words39606

Comments