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Position 93-6, Employers’ Accounting for Employee Stock Ownership Plans

  • d.

    Loans restructured in a troubled debt restructuring before the effective date of FASB Statement No. 114, Accounting by Creditors for Impairment of a Loan, described in paragraph 24 of FASB Statement No. 118, Accounting by Creditors for Impairment of a Loan—Income Recognition and Disclosures

  • e.

    Stock compensation for nonpublic and other entities (originally addressed by FASB Statement No. 123, Accounting for Stock-Based Compensation, or APB Opinion No. 25, Accounting for Stock Issued to Employees) described in paragraph 83 of FASB Statement No. 123 (revised 2004), Share-Based Payment

  • f.

    For nonpublic entities electing the deferral of FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes, FASB Statement No. 109, Accounting for Income Taxes, and related standards

  • g.

    For business combinations with an acquisition date before the first annual reporting period beginning on or after December 15, 2008, Statement 141 and any other relevant standards

  • h.

    For a combination of a not-for-profit entity with one or more other not- for-profit entities, businesses, or nonprofit activities, entities, pooling of interests as allowed for under Opinion 16, if the combination occurred before the effective dates of even though it has been superseded by Statement 141 until FASB Statement No. 164, Not-for-Profit Entities: Mergers and Acquisitions.Acquisitions, is effective

  • i.

    Subparagraph superseded by Accounting Standards Update 2010-07. For goodwill and intangible assets arising from a combination between two or more not for profit entities or acquired in the acquisition of a for profit business entity by a not for profit entity until Statement 164 is effective, Opinion 16 and APB Opinion No. 17, Intangible Assets.

46.

Amend paragraphs 270-10-50-5

and

270-10-50-7,

with

a

link

to

transition

paragraph 958-805-65-1, as follows:

270-10-50-5 Extraordinary items shall be disclosed separately and included in the determination of net income for the interim period in which they occur. In determining materiality, extraordinary items shall be related to the estimated income for the full fiscal year. In addition, matters such as unusual seasonal results,results and business combinations, and acquisitions by not-for-profit entities shall be disclosed to provide information needed for a proper understanding of interim financial reports.

270-10-50-7 The following may not represent all references to interim disclosure:

a.

For business combinations and combinations accounted for by not-for- profit entities, see Sections 805-10-50, 805-20-50, 805-30-50, and 805 740 50805-740-50, and 958-805-50.

87

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