Planning for impending Business Combinations.
For-profit entities planning business combinations in the near future should be aware of the effect FASB Statement of Financial Accounting Standards (SFAS) No. 141R, Business Combinations, will have on acquisitions in progress. Proper planning is necessary to ensure the desired outcome when the new standard becomes effective. The Private Companies Practice Section Technical Issues Committee has been monitoring this standard since its inception in Dec. 2007 and believes more education is needed to advise members of the possible pitfalls.
Members should be aware of the standard's effective date and understand the financial implications of business combinations consummated before or after the effective date. The standard must be applied prospectively; early adoption is not permitted...
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