Comparision od SFAS No. 141 vs SFAS 141(R)

Comparision od SFAS No. 141 vs SFAS 141(R) - Item...

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Item SFAS 141—Purchase Method SFAS 141(R)—Acquisition  Method Initial Direct Costs Added to Acquisition Price Accounted for as combination  costs  Initial Indirect Costs Accounted for as combination  costs Accounted for as combination  costs Costs of registering and issuing  securities  Reduction in APIC Reduction in APIC Contingent Consideration Not recognized until the  contingent event occurs.  If the  contingent event is a function of  stock price(s), then the issuance  of additional shares is recognized  as a reduction in APIC and an  increase in C/S.  On the other  hand, if the contingent event is a  function of future earnings of the  acquired company, then the  recognition of a contingent  payment will result in an increase  in the acquisition price of the  investment. Recognized on the date of  acquisition as part of the total  consideration transferred.  The 
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Comparision od SFAS No. 141 vs SFAS 141(R) - Item...

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