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Purchase Price Allocation
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FASB ASC 805, Business Combinations
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This Topic provides guidance on the accounting and reporting that represent business combinations to be accounted for under the acquisition method.
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FASB ASC 820, Fair Value Measurements and Disclosures
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This topic defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles (GAAP), and expands disclosures about fair value measurements.
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FASB ASC 350, Intangibles - Goodwill and Other
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This topic provides guidance on financial accounting and reporting related to goodwill and other intangibles, other than the accounting at acquisition for goodwill and other intangibles.
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FASB ASC 323, Investments – Equity Method and Joint Ventures
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This topic addresses application of the equity method of accounting to investments within its scope.
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IFRS No. 3 – International Business Combinations
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International Accounting Standards Board (IASB) issued
International Financial Reporting Standard (IFRS) No. 3 with the
objective to enhance the relevance, reliability and comparability
of the information that an entity provides in its financial statements about a business combination and its effects. Visit www.ifrs.org to see the Standard.
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IAS No. 38 – International Intangible Assets
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International Accounting Standards Board (IASB) issued
International Accounting Standard No. 38 with the objective to
prescribe the accounting treatment for intangible assets that are
not dealt with specifically in another Standard. Visit www.ifrs.org to see the Standard.
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Impairment Testing
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FASB ASC 350, Intangibles - Goodwill and Other
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This topic provides guidance on financial accounting and reporting related to goodwill and other intangibles, other than the accounting at acquisition for goodwill and other intangibles.
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FASB ASC 360-10-40, Property, Plant and Equipment – Impairment or Disposal of Long-Lived Assets
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This subtopic provides guidance on the impairment or disposal of long-lived assets.
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FASB ASC 805, Business Combinations
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This Topic provides guidance on the accounting and reporting that represent business combinations to be accounted for under the acquisition method.
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FASB ASC 820, Fair Value Measurements and Disclosures
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This topic defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles (GAAP), and expands disclosures about fair value measurements.
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FASB ASC 350-30-35-21, Intangibles - Goodwill and Other, General Intangibles Other Than Goodwill, Subsequent Measurement, Unit of Accounting for Purposes of Testing for Impairment of Intangible Assets Not Subject to Amortization
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Provides guidance on Unit of Accounting for Purposes of Testing for Impairment of Intangible Assets Not Subject to Amortization.
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FASB ASC 350-20-35-61, Intangibles - Goodwill and Other, Goodwill, Subsequent Measurement, Deferred Income Taxes
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Provides guidance on deferred income taxes related to goodwill.
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IAS No. 36 – International - Impairment
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The International Accounting Standards Board (IASB) issued International Accounting Standard No. 36 with the objective to prescribe the procedures that an entity applies to ensure that its assets are carried at no more than their recoverable amount.
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Share-Based Compensation
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FASB ASC 718, Compensation – Stock Compensation
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This topic provides guidance on share-based payment transactions with employees and includes the following sub-topics: Awards Classified as Equity, Awards Classified as Liabilities, Employee Stock Ownership Plans, Employee Stock Purchase Plans, and Income Taxes.
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SEC SAB No. 107
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Securities and Exchange Commission (SEC)
Staff Accounting Bulletin (SAB) No. 107 was issued in March
2005 express views of the staff regarding the interaction
between Statement of Financial Accounting Standards Statement
No. 123 (revised 2004), Share-Based Payment (“Statement
123R” or the “Statement”) and certain Securities and Exchange
Commission (“SEC”) rules and regulations and provide the staff’s
views regarding the valuation of share-based payment arrangements for public companies. Please visit www.sec.gov.
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FASB ASC 505-50-05, Equity, Equity Based Payments to Non-Employees
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This subtopic provides guidance surrounding equity based payments to non-employees.
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IFRS No. 2 – International Share-based Compensation
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The International Accounting Standards Board (IASB) issued
International Financial Reporting Standard (IFRS) No. 2 with the
objective to specify the financial reporting by an entity when it
undertakes a share-based payment transaction. Visit www.ifrs.org to see the Standard.
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AICPA Statements on Auditing Standards
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Statement on Auditing Standards (SAS) No. 57 – Auditing Accounting Estimates
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This section provides guidance to auditors on obtaining and evaluating sufficient appropriate audit evidence to support significant accounting estimates in an audit of financial statements in accordance with generally accepted auditing standards.
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SAS No. 73 – Using the Work of a Specialist
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This section provides guidance to the auditor who uses the work of a specialist in performing an audit in accordance with generally accepted auditing standards. For purposes of this section, a specialist is a person (or firm) possessing special skill or knowledge in a particular field other than accounting or auditing.
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SAS No. 101 – Auditing Fair Value Measurements and Disclosures
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This section establishes standards and provides guidance on auditing fair value measurements and disclosures contained in financial statements. In particular, this section addresses audit considerations relating to the measurement and disclosure of assets, liabilities, and specific components of equity presented or disclosed at fair value in financial statements.
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