FASB issues new disclosure guidelines for subsequent events, statement on mergers and acquisitions.
The Financial Accounting Standards Board recently issued rules aimed at alerting users about the time frame and events included in financial statements, as well as what has been left out of the picture because of timing. The new standard applies to interim and annual periods ending after June 15, 2009. Read this JournalofAccountancy.com article for details.
Separately, on May 22 the FASB issued FASB Statement No. 164, Not-for-Profit Entities: Mergers and Acquisitions. According to the FASB, the statement intends to improve the relevance, representational faithfulness and comparability of the information that a not-for-profit entity provides in its financial reports about a combination with other not-for-profit entities, businesses or nonprofit activities by establishing principles and requirements. These include:
* Determining whether a combination is a merger or an acquisition.
* Applying the carryover method in...
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