Accounting for Business Combinations, Goodwill, and Other Intangible Assets (2008)Topics and Contents |
| Preface |
| About the Authors |
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| Part I: FASB Statement No. 141 |
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| Introduction: Paragraphs 1 To 2 |
| Standards of Financial Accounting and Reporting |
| Accounting for Assets Acquisitions: General Concepts |
| Standards of Accounting for Business Combinations |
| Scope |
| Method of Accounting |
| Application of the Purchase Method |
| Identifying the Acquiring Entity |
| Determining the Cost of the Acquired Entity |
| Costs of the Business Combination |
| Contingent Consideration |
| Allocating the Cost of an Acquired Entity To Assets Acquired and Liabilities Assumed |
| Assets Acquired and Liabilities Assumed, Except Goodwill |
| Excess of Cost Over the Fair Value of Acquired Net Assets (Goodwill) |
| Excess of Fair Value of Acquired Net Assets Over Costs |
| Accounting for Goodwill and Other Intangible Assets |
| Date of Acquisition |
| Documentation at Date of Acquisition |
| Disclosures in the Financial Statements |
| Disclosures in Interim Financial Information |
| Effective Date and Transition |
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| Part II: FASB Statement No. 142 |
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| Introduction: Paragraphs 1 To 3 |
| Standards of Fianncial Accounting and Reporting |
| Scope |
| Initial Recognition and Measurement of Intangible Assets |
| Internally Developed Intangible Assets |
| Accounting for Intangible Assets |
| Determining the Useful Life of an Intangible Asset |
| Intangible Assets Subject To Amortization |
| Recognition and Measurement of an Impairment Loss |
| Intangible Assets Not Subject To Amortization |
| Recognition and Measurement of an Impairment Loss |
| Accounting for Goodwill |
| Recognition and Measurement of an Impairment Loss |
| Fair Value Measurements |
| When To Test Goodwill for Impairment |
| Reporting Unit |
| Assigning Acquired Assets and Assumed Liabilities To Reporting Units |
| Assigning Goodwill To Reporting Units |
| Reorganization of Reporting Structure |
| Goodwill Impairment Testing By Subsidiary |
| Goodwill Impairment Testing When a Noncontrolling Interest Exists |
| Disposal of All or a Portion of a Reporting Unit |
| Equity Method Investments |
| Deferred Income Taxes |
| Financial Statement Presentation |
| Intangible Assets |
| Goodwill |
| Disclosures |
| Effective Date and Transition |
| Goodwill and Intangible Assets Acquired After June 30, 2001 |
| Previously Recognized Intangible Assets |
| Previously Recognized Goodwill |
| Equity Method Goodwill |
| Transitional Disclosures |
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| Part III: International Financial Reporting Standard 3 |
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| Objective |
| Scope |
| Identifying a Business Combination |
| Business Combinations Involving Entities Under Common Control |
| Method of Accounting |
| Application of the Purchase Method |
| Identifying the Acquirer |
| Cost of a Business Combination |
| Allocating the Cost of a Business Combination to the Assets Acquired and Liabilities and Contingent Liabilities Assumed |
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| Initial Accounting Determined Provisionally |
| Disclosure |
| Transitional Provisions and Effective Date |
| Previously Recognized Goodwill |
| Previously Recognized Negative Goodwill |
| Previously Recognized Intangible Assets |
| Equity Accounted Investments |
| Limited Retrospective Application |
| Withdrawal of Other Pronouncements |
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| Part IV: International Accounting Standard 38 |
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| Objective |
| Scope |
| Definitions |
| Intangible Assets |
| Identifiability |
| Control |
| Future Economic Benefits |
| Recognition and Measurement |
| Separate Acquisition |
| Acquisition as Part of a Business Combination |
| Acquisition by Way of a Government Grant |
| Exchanges of Assets |
| Internally Generated Goodwill |
| Internally Generated Intangible Assets |
| Recognition of an Expense |
| Past Expenses Not To Be Recognized as an Asset |
| Measurement After Recognition |
| Cost Model |
| Revaluation Model |
| Useful Life |
| Intangible Assets With Finite Useful Lives |
| Amortization Period and Amortization Method |
| Residual Value |
| Review of Amortization Period And |
| Amortization Method |
| Intangible Assets With Indefinite Useful Lives |
| Review of Useful Life Assessment |
| Recoverability of the Carrying Amount—Impairment Losses |
| Retirements and Disposals |
| Disclosure |
| General |
| Intangible Assets Measured After Recognition |
| Using the Revaluation Model |
| Research and Development Expenditure |
| Other Information |
| Transitional Provisions and Effective Date |
| Exchanges of Similar Assets |
| Early Application |
| Withdrawal of IAS 38 (Issued 1998) |
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| Part V: Future Expectations and Developments |
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| Business Combinations: Recent Developments |
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| Part VI: Appendices |
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| Appendix I: Acronyms List |
| Appendix II: Glossary |
| Appendix III: Index of Accounting Literature Cited |