Bridge over ocean
1 May 2010 Financial Analysts Journal Volume 66, Issue 3

What Analysts Should Know about FAS No. 141R and FAS No. 160

  1. James W. Deitrick

FAS No. 141R, “Business Combinations,” and FAS No. 160, “Noncontrolling Interests in Consolidated Financial Statements,” became effective for fiscal years beginning after 31 December 2008. Many quarterly and annual reports for 2009 incorporated the requirements of these standards. In this article, the author discusses changes resulting from the standards’ implementation.

Read the Complete Article in Financial Analysts Journal Financial Analysts Journal CFA Institute Member Content

We’re using cookies, but you can turn them off in Privacy Settings.  Otherwise, you are agreeing to our use of cookies.  Accepting cookies does not mean that we are collecting personal data. Learn more in our Privacy Policy.