Status of Statement No. 141 (revised 2007)

Business Combinations

Status

Issued: December 2007

Effective Date:

Prospectively to business combinations for which the acquisition date is on or after the beginning of the first annual reporting period beginning on or after December 15, 2008

Affects:

Deletes ARB 43, Chapter 1A, paragraph 3

Amends APB 14, paragraph 9

Supersedes APB 16

Amends APB 18, paragraph 19(m)

Amends APB 28, paragraph 21 and footnote 3a

Amends APB 29, paragraph 4 and footnote 3a

Amends APB 30, paragraphs 7 and 20

Supersedes AIN-APB 16, Interpretations No. 1 through 39

Adds FAS 2, paragraph 3A

Amends FAS 2, paragraph 12

Adds FAS 5, paragraph 7A

Supersedes FAS 10

Amends FAS 15, footnotes 5 and 16

Supersedes FAS 38

Deletes FAS 45, paragraph 19

Amends FAS 52, paragraph 101

Adds FAS 60, paragraphs 59A through 59E

Amends FAS 68, paragraph 11

Deletes FAS 68, footnote 3

Supersedes FAS 72

Supersedes FAS 79

Amends FAS 86, paragraph 2

Replaces FAS 87, paragraph 74

Deletes FAS 87, paragraphs E15 and E88

Amends FAS 95, paragraph 134(g)

Amends FAS 97, paragraph 6

Replaces FAS 106, paragraph 86

Deletes FAS 106, paragraphs 87 and 88

Amends FAS 109, paragraphs 9(d), 11(h), 13, 16, 26, 30, 37, 45(f), 45(h), 48, 259 through 262, 264, 265(e), and 266, and footnotes 9a and 18a

Adds FAS 109, paragraph 30A and footnote 8a

Replaces FAS 109, paragraph 263

Deletes FAS 109, paragraphs 268 and 269

Amends FAS 113, paragraph 6

Amends FAS 120, paragraph 4

Amends FAS 123(R), paragraph 4

Amends FAS 128, paragraph 59

Replaces FAS 133, paragraph 11(c)

Amends FAS 133, paragraph 29(f)

Supersedes FAS 141

Amends FAS 142, paragraphs 1, 4, 6, 8, 9, 11(b), 16, 21, 33, 35, 44, 45(c), 48, 50, 52, C2, and F1 and footnotes 3, 6, 7, 9, 11, 14, 18, and 21

Deletes FAS 142, paragraph D11 and footnotes 1, 5, 8, and 25

Replaces FAS 142, paragraph 49 and footnote 24

Adds FAS 142, paragraph 6A

Amends FAS 144, paragraphs 5 and D1

Amends FAS 146, paragraph 2

Deletes FAS 146, footnote 2

Supersedes FAS 147

Amends FAS 150, paragraph 16

Deletes FAS 150, footnote 9

Amends FAS 154, paragraphs 2(f) and 24

Amends FAS 157, footnote 2

Amends FAS 159, paragraph 10

Supersedes FIN 4

Supersedes FIN 9

Amends FIN 21, paragraphs 13, 15, 16, and 19

Deletes FIN 21, paragraph 14 and footnote 4

Amends FIN 26, paragraph 5

Amends FIN 45, paragraph 7(c)

Amends FIN 46(R), paragraphs 4(h) and 23

Replaces FIN 46(R), paragraphs 18 through 21 and footnote 16

Deletes FIN 46(R), paragraphs C1 through C8

Adds FIN 48, paragraphs 12A and 12B

Supersedes FSP FAS 141-1/FAS 142-1

Amends FTB 84-1, paragraph 6

Supersedes FTB 85-5

Affected by:

No other pronouncements

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