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December 2010 » Interpreting ’Legally Permissible'...
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I. Richard Johnson, PhD, CPA, and Larry Walther, PhD, CMA, CPA
When issued, FASB Statement of Financial Accounting Standards (SFAS) 157, Fair Value Measurements (now largely captured in Accounting Standards Codification [ASC] Topic 820), sought to bring a consistent definition and framework to the deployment of fair value measurements in accounting. It is expected that the fair value frontier will continue to push outward and eventually encompass more than just financial assets and liabilities. Already, such is the case for allocating purchase price among all the assets and liabilities acquired in a business acquisition transaction. Similar issues arise in testing for impairment.
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