Status of Statement No. 164
Status of Statement No. 164
Not-for-Profit Entities: Mergers and Acquisitions—including an amendment of FASB Statement No. 142
Status
Issued: April 2009
- Effective Date:
- Prospectively for mergers for which the merger date is on or after the beginning of an initial reporting period beginning on or after December 15, 2009, and prospectively for acquisitions for which the acquisition date is on or after the beginning of the first annual reporting period beginning on or after December 15, 2009
- Affects:
- Amends ARB 51, paragraphs 26, 29, 33, 34, 36, and A1 and footnote a
- Adds ARB 51, paragraphs 39A, 39B, and A8 through A13
- Amends APB 28, paragraph 21 and footnote 3a
- Amends APB 29, paragraph 4
- Adds FAS 2, paragraph 3B
- Amends FAS 2, paragraph 12
- Adds FAS 5, paragraph 7B
- Amends FAS 52, paragraph 101
- Amends FAS 68, paragraph 11
- Amends FAS 86, paragraph 2
- Amends FAS 109, paragraphs 11(h), 16, 259, 261, 264, and 266 and footnote 18a
- Amends FAS 133, paragraphs 11(c) and 29(f)
- Deletes FAS 141(R), paragraphs E1 and F2
- Amends FAS 142, paragraphs 1, 2, 4, 6, 9, 10, 16, 21, 30, 32, 34, 35, 39, 39A, 42 through 44, 47(b) 54, and 61 and footnotes 3, 5, 7, 11, 14, 18, and 21
- Replaces FAS 142, paragraph 48(c)
- Deletes FAS 142, paragraph 52 and footnote 24
- Adds FAS 142, paragraphs 53A, 53B, and 58A through 58D
- Amends FAS 146, paragraph 2
- Amends FAS 157, paragraph 2
- Amends FAS 160, paragraph 2
- Deletes FAS 160, paragraphs C1 and D2
- Amends FIN 21, paragraphs 15 and 16 and footnote 2
- Amends FIN 26, paragraph 5
- Amends FIN 45, paragraph 7(c)
- Amends FIN 48, paragraph 12A
- Amends FTB 84-1, paragraph 6
- Amends FSP FAS 157-2, paragraph 1
- Affected by:
- Paragraphs A138, A139, E12(c), and E12(e) amended by Accounting Standards Update 2010-08, paragraph A12
Issues Discussed by FASB Emerging Issues Task Force (EITF)
- Affects:
- Modifies EITF Issues No. 02-7 and 02-13 and Topic D-101
- Interpreted by:
- No EITF Issues
- Related Issues:
- No EITF Issues
Abbreviations for Accounting Pronouncements
FAS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides