Accounting Standards Codification Topic 805
GPTKB entity
Statements (28)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
acquisitions
mergers consolidations |
| gptkbp:focusesOn |
business combinations
|
| gptkbp:guidanceSystem |
acquisition method
recognition of assets and liabilities in business combinations contingent consideration disclosures for business combinations identifiable intangible assets measurement of goodwill noncontrolling interests |
| https://www.w3.org/2000/01/rdf-schema#label |
Accounting Standards Codification Topic 805
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:language |
English
|
| gptkbp:partOf |
gptkb:FASB_Accounting_Standards_Codification
|
| gptkbp:publicLawNumber |
gptkb:ASC_805
|
| gptkbp:relatedTo |
gptkb:ASC_350
gptkb:ASC_810 |
| gptkbp:replacedBy |
FAS 141
FAS 141R FAS 38 |
| gptkbp:startDate |
gptkb:United_States
|
| gptkbp:usedBy |
public companies
private companies not-for-profit organizations |
| gptkbp:bfsParent |
gptkb:ASC_805
|
| gptkbp:bfsLayer |
7
|