FIN 46(R), Consolidation of Variable Interest Entities—An Interpretation of ARB No. 51, was issued in December 2003 in response to accounting scandals in which certain…
The Continuing Evolution of Accounting Alternatives for Private Companies
Recognition of Identifiable Intangible Assets in a Business Combination
In Brief In 2014, FASB issued Accounting Standards Update 2014-18, Business Combinations (Topic 805): Accounting for Identifiable Intangible Assets in a Business Combination, a consensus…