ASC 805 Business Combinations
GPTKB entity
Statements (51)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
gptkb:U.S._GAAP
Acquisitions of Businesses |
| gptkbp:compatibleWith |
Acquisitions of Assets that are not Businesses
|
| gptkbp:focusesOn |
Business Combinations
|
| gptkbp:formerName |
FAS 141
|
| gptkbp:guidanceSystem |
Accounting for Acquisitions
Acquisition Method Bargain Purchase Gains Measurement of Acquired Assets and Liabilities Recognition of Goodwill |
| https://www.w3.org/2000/01/rdf-schema#label |
ASC 805 Business Combinations
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:partOf |
gptkb:FASB_Accounting_Standards_Codification
|
| gptkbp:publicLawNumber |
gptkb:ASC_805
|
| gptkbp:relatedTo |
gptkb:ASC_350_Intangibles—Goodwill_and_Other
ASC 810 Consolidation ASC 820 Fair Value Measurement |
| gptkbp:requires |
Determining the Acquisition Date
Identifying the Acquirer Recognizing and Measuring Liabilities Assumed Recognizing and Measuring Noncontrolling Interest Recognizing and Measuring Identifiable Assets Acquired Recognizing and Measuring Goodwill or Gain from Bargain Purchase |
| gptkbp:requiresDisclosureOf |
gptkb:Noncontrolling_Interests
Income Taxes Amounts Recognized for Each Major Class of Assets and Liabilities Acquired Acquisition-Related Costs Bargain Purchase Gain Recognized Contingent Consideration Arrangements Contingent Liabilities Employee Benefit Arrangements Goodwill Acquired Indemnification Assets Intangible Assets Acquired Leases Acquired Measurement Period Adjustments Pro Forma Revenue and Earnings Receivables Acquired Restructuring Costs Share-Based Payment Awards Subsequent Measurement and Accounting Nature and Financial Effect of Business Combination Acquisition Date Fair Value of Consideration Transferred Transactions Recognized Separately from the Acquisition |
| gptkbp:startDate |
December 15, 2008
|
| gptkbp:updated |
ASU 2014-17
ASU 2017-01 ASU 2017-29 |
| gptkbp:bfsParent |
gptkb:ASC_350
|
| gptkbp:bfsLayer |
7
|