FASB Proposed Statement No. 141 Replacement: Improved Financial Reporting of Business Combinations?

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Willamette Insights
August 1, 2005
Kenneth Pantoga

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Summary

The Financial Accounting Standards Board (FASB) has addressed the accounting and reporting of business com-binations in two phases. The release of SFAS No. 141 in June 2001 constituted Phase 1 of the FASB business com-binations project. SFAS No. 141, Bu ...
FASB Proposed Statement No. 141 Replacement: Improved Financial Reporting of Business Combinations?
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