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- W2504907804 abstract "This chapter indicates the objective of Statement of Financial Accounting Standards (SFAS) 141R, which is to improve the relevance, representational faithfulness and comparability for reporting about a business combination. Statement 141, issued in 2001, eliminated the use of the Pooling Method. International Financial Reporting Standards (IFRSs) 3 was issued subsequently to converge with SFAS 141’s elimination of poolings. IFRS 3 established additional guidance for applying the acquisition method that was considered and substantially adopted in 141R. Therefore, SFAS 141R provides for more changes than Revised IFRS 3 (as amended). The guidance in 141R applies to mutuals and cooperatives. Although 141R does not use a cost accumulation approach as was used in the original Statement 141, the amounts used to report the consideration exchanged for the acquiree plays a key role in determining the amount recorded for goodwill or a bargain purchase gain. SFAS 141R provides explicit guidance with respect to operating leases. Acquirer also recognizes an asset for the property subject to the operating lease in case the acquiree is the lessor." @default.
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- W2504907804 date "2012-01-02" @default.
- W2504907804 modified "2023-10-17" @default.
- W2504907804 title "SFAS 141R: Overview and Objective" @default.
- W2504907804 doi "https://doi.org/10.1002/9780470506660.ch3" @default.
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