Accounting for Business Combinations, Goodwill, and Other Intangible Assets:
Interpretations of U.S. and International Accounting Standards
The Accounting Research Manager Group

Mergers, acquisitions, reorganizations, and new ventures continue to play a key role in economic activity. The FASB's accounting standards—Statement No. 141, Business Combinations, and Statement No. 142, Goodwill and Other Intangible Assets—provide the current U.S. accounting guidance for these transactions. A revised version of Statement 141 will be in force in 2009, along with additional FASB guidance on noncontrolling interests. The IASB's international standards are also changing, mirroring recent changes in U.S. standards.

Accounting for Business Combinations, Goodwill, and Other Intangible Assets is a one-stop reference covering the changing standards. It is an invaluable resource for anyone involved in business combinations, divestitures or dealing with intangible assets. It offers guidance on the rules for both U.S. GAAP and International GAAP.

With paragraph-by-paragraph interpretations of the current standards, it provides practical, time-saving guidance for professionals who must apply difficult-to-implement and constantly changing accounting principles to the complex transactions involved in leveraged buy-outs, acquisitions of minority interests, purchases of assets or stock, rollup transactions, and other consolidations common in many industries. Appendices provide guidance on U.S. and international standards issued but not yet fully in force.

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