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标题: Accounting for Business Combinations [打印本页]

作者: waldziuchna    时间: 2011-10-2 22:04     标题: Accounting for Business Combinations

Hi all,

I'd like to get up-to-speed with current U.S. accounting rules for business combinations, which I understand is covered by ASC topic 805. Is anyone aware of any good on-line resources that provide an overview/exeuctive summary of this accounting standard?
作者: kkn006    时间: 2011-10-2 22:15

Thanks for the link. This is probably just wishful thinking on my part, but any leads on a more condensed summary would also be appreciated.
作者: ninja1024    时间: 2011-10-2 22:21

I'm no accountant, but I think the CFA level 2 material goes over this in depth. That is if you mean partnerships vs consolidated vs xxxx for different business combinations.




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