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Accounting for Contingencies in Business CombinationsOn April 1, 2009, the FASB Staff issued FASB Staff Position [FSP] FAS 141R-1, entitled Accounting for Assets Acquired and Liabilities Assumed in a Business Combination That Arise from Contingencies. The guidance in the FSP amends the guidance in SFAS No. 141R so that most of the guidance in the original SFAS No. 141, with the same title, related to recognizing and measurement preacquisition contingencies in business combinations is brought back into play.