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FASB Statement No. 164, Not-for-Profit Entities: Mergers and Acquisition

plantemoran webinarsHas your not-for-profit organization recently been involved in or are you considering a merger or acquisition transaction? FAS 164, issued in 2009, provides different accounting rules for mergers than acquisitions and is effective for mergers or acquisitions occurring on or after the beginning of an initial or annual reporting period beginning on or after December 15, 2009.

At the conclusion of this webinar participants will be able to:

  • Determine whether a combination is a merger or acquisition
  • Apply the carryover method of accounting for a merger and apply the acquisition method of accounting for an acquisition
  • Recognize and measure goodwill or contribution received as a result of a combination.
  • Determine proper treatment for goodwill recorded as a result of prior combinations

Presenters: Kellie Goines and Dawn Stark, members of Plante & Moran’s not-for-profit practice group


Date: Oct 26, 2010

Time: 2:00PM EDT - 3:00PM EDT