Statements (33)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
gptkb:U.S._GAAP
|
| gptkbp:excludes |
Acquisition of an asset or group of assets that does not constitute a business
Formation of a joint venture |
| gptkbp:focusesOn |
Business Combinations
|
| gptkbp:fullName |
gptkb:Accounting_Standards_Codification_Topic_805
|
| gptkbp:guidanceSystem |
Accounting for business combinations
Acquisition method Disclosures for business combinations Goodwill recognition Measurement period adjustments Recognition and measurement of liabilities assumed Recognition and measurement of any noncontrolling interest in the acquiree Recognition and measurement of identifiable assets acquired |
| https://www.w3.org/2000/01/rdf-schema#label |
ASC 805
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:partOf |
gptkb:FASB_Accounting_Standards_Codification
|
| gptkbp:publicLawNumber |
805
|
| gptkbp:relatedTo |
gptkb:ASC_350
gptkb:ASC_810 gptkb:ASC_820 |
| gptkbp:replacedBy |
gptkb:FAS_141(R)
|
| gptkbp:requires |
Goodwill to be recognized as the excess of consideration transferred over net identifiable assets
Acquisition method for all business combinations Identifiable assets and liabilities to be measured at fair value Disclosure of information to evaluate the nature and financial effect of a business combination |
| gptkbp:scope |
Business combinations and acquisitions of net assets
|
| gptkbp:startDate |
December 15, 2008
|
| gptkbp:usedBy |
Private companies
Public companies Not-for-profit organizations |
| gptkbp:bfsParent |
gptkb:FASB
|
| gptkbp:bfsLayer |
6
|