Fair Value Measurement: Practical Guidance and Implementation, 2nd Edition

Index

Accounting method:

acquisition method (see Acquisition method accounting)

hedge accounting

pooling of interests

purchase method

Accounting Principles Board (APB):

APB 16, Business Combinations

APB 18, The Equity Method of Accounting for Investments in Common Stock

APB 28-1, Interim Disclosures about Fair Value of Financial Instruments

APB 29, Accounting for Nonmonetary Transactions

predecessor to

Accounting Standards Codification (ASC):

ASC 280 (SFAS 131), Segment Reporting

ASC 305

ASC 350 (SFAS 142), Goodwill and Other Intangible Assets

ASC 360, Property, Plant and Equipment

ASC 450, Contingencies

ASC 805 (SFAS 141R), Business Combinations

ASC 815, Derivatives and Hedging

ASC 820 (SFAS 157), Fair Value Measurement and Disclosures

ASC 825 (SFAS 159), Financial Instruments

ASC 946, Financial Services—Investment Companies

Accounting Standards Update (ASU):

ASU 2009-12, Investments in Certain Entities That Calculated Net Asset Value per Share (or Its Equivalent)

ASU 2010-09, Disclosure of Supplementary Pro Forma Information for Business Combinations

ASU 2011-08, Testing Goodwill for Impairment

Acquirer, identifying–89

Acquisition(s). See also Business combinations; Guideline transaction method

Acquisition date

Acquisition method accounting:

acquirer, identifying

acquisition date

assets, liabilities, and noncontrolling interest

bargain purchase

revenue recognition

Acquisition premium

Adjusted economic balance sheet

Adobe Systems Incorporated

Advanced valuation methods for intangible ...