PBG » Topics » SFAS No. 141(R)

This excerpt taken from the PBG 8-K filed Sep 16, 2009.
SFAS No. 141(R)
In December 2007, the FASB issued SFAS No. 141(revised 2007), “Business Combinations” (“SFAS 141(R)”), which addresses the recognition and accounting for identifiable assets acquired, liabilities assumed, and noncontrolling interests in business combinations. Certain costs, which were previously capitalized as a component of goodwill, such as acquisition closing costs, post acquisition restructuring charges and changes to tax liabilities and valuation allowances after the measurement period, will now be expensed. SFAS 141(R) also establishes expanded disclosure requirements for business combinations. SFAS 141(R) will become effective for new transactions closing in our 2009 fiscal year.
 
These excerpts taken from the PBG 10-K filed Feb 20, 2009.
SFAS No. 141(R)
In December 2007, the FASB issued SFAS No. 141(revised 2007), “Business Combinations” (“SFAS 141(R)”), which addresses the recognition and accounting for identifiable assets acquired, liabilities assumed, and noncontrolling interest in business combinations. Certain costs, which were previously capitalized as a component of goodwill, such as acquisition closing costs, post acquisition restructuring charges and changes to tax liabilities and valuation allowances after the measurement period, will now be expensed. SFAS 141(R) also establishes expanded disclosure requirements for business combinations. SFAS 141(R) will become effective for new transactions closing in our 2009 fiscal year.
 
SFAS No. 141(R)





In December 2007, the FASB issued SFAS No. 141(revised
2007), “Business Combinations”
(“SFAS 141(R)”), which addresses the recognition
and accounting for identifiable assets acquired, liabilities
assumed, and noncontrolling interest in business combinations.
Certain costs, which were previously capitalized as a component
of goodwill, such as acquisition closing costs, post acquisition
restructuring charges and changes to tax liabilities and
valuation allowances after the measurement period, will now be
expensed. SFAS 141(R) also establishes expanded disclosure
requirements for business combinations. SFAS 141(R) will
become effective for new transactions closing in our 2009 fiscal
year.


 




These excerpts taken from the PBG 10-K filed Feb 27, 2008.
SFAS No. 141(R)
In December 2007, the FASB issued SFAS No. 141(R), “Business Combinations” (“SFAS 141(R)”), which addresses the recognition and accounting for identifiable assets acquired, liabilities assumed, and noncontrolling interests in business combinations. SFAS 141(R) also establishes expanded disclosure requirements for business combinations. SFAS 141(R) will become effective beginning with our first quarter 2009 fiscal period. We are currently evaluating the impact of this standard on our Consolidated Financial Statements.
 
SFAS No. 141(R)





In December 2007, the FASB issued SFAS No. 141(R),
“Business Combinations”
(“SFAS 141(R)”), which addresses the recognition
and accounting for identifiable assets acquired, liabilities
assumed, and noncontrolling interests in business combinations.
SFAS 141(R) also establishes expanded disclosure
requirements for business combinations. SFAS 141(R) will
become effective beginning with our first quarter 2009 fiscal
period. We are currently evaluating the impact of this standard
on our Consolidated Financial Statements.


 




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