Accounting for mergers and acquisitions of not-for-profit entities / Donald R. Deis Jr. (Ph. D., CPA, CFE, College of Business, Texas A & M University-Corpus Christi) and Tammy R. Waymire (Ph. D., CPA, Jones College of Business, Middle Tennessee State University).
2014
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Details
Author
Title
Accounting for mergers and acquisitions of not-for-profit entities / Donald R. Deis Jr. (Ph. D., CPA, CFE, College of Business, Texas A & M University-Corpus Christi) and Tammy R. Waymire (Ph. D., CPA, Jones College of Business, Middle Tennessee State University).
Added Corporate Author
Imprint
Arlington, VA : Bloomberg Industry Group, [2014]-
Description
1 online resource
Frequency
Updated irregularly
Series
Tax management portfolios ; 479.
Formatted Contents Note
Background and Scope of Portfolio
Nature of Not-for-Profit Business Combinations
Authoritative Accounting Literature and Accounting Issues Unique to Not-for-Profit Entities
Consolidated Financial Statements of Not-for-Profit Entities
Defining and Classifying Business Combinations Involving Not-for-Profit Entities
Carryover Method of Accounting
The Acquisition Method
Fair Value Measurement Principles Applied to Acquisitions of Not-for-Profit Entities
Financial Statement Presentation Requirements for Acquisitions
Accounting for Goodwill and Other Intangible Assets Subsequent to an Acquisition of a Not-for-Profit Entity
Table of Worksheets.
Nature of Not-for-Profit Business Combinations
Authoritative Accounting Literature and Accounting Issues Unique to Not-for-Profit Entities
Consolidated Financial Statements of Not-for-Profit Entities
Defining and Classifying Business Combinations Involving Not-for-Profit Entities
Carryover Method of Accounting
The Acquisition Method
Fair Value Measurement Principles Applied to Acquisitions of Not-for-Profit Entities
Financial Statement Presentation Requirements for Acquisitions
Accounting for Goodwill and Other Intangible Assets Subsequent to an Acquisition of a Not-for-Profit Entity
Table of Worksheets.
Summary
"Tax Management Portfolio, Accounting for Mergers and Acquisitions of Not-for-Profit Entities, No. 451 provides a comprehensive discussion of the accounting and reporting requirements of U.S. Generally Accepted Accounting Principles (GAAP) for mergers and acquisitions of most nongovernmental not-for-profit entities."
Note
Authors: Dominic L. Daher and Stacy E. Daher, <may 2, 2019>.
Previously issued as Accounting policy & practice portfolios : audit, practice and special topics ; portfolio 5203-2nd.
Formerly published by Tax Management, 2014-2023.
Previously issued as Accounting policy & practice portfolios : audit, practice and special topics ; portfolio 5203-2nd.
Formerly published by Tax Management, 2014-2023.
Bibliography, etc. Note
Includes bibliographical references.
Source of Description
Title from title screen update, viewed June 13, 2024.
Location
www
Linked Resources
Alternate Title
BNA Premier package.
Call Number
INTERNET
Language
English
Record Appears in