March 2021
Intermediate to advanced
1424 pages
51h 16m
English
Content preview from Wiley GAAP 2021, 2nd Edition
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APPENDIX ADEFINITIONS OF TERMS
(Note: Items with an asterisk are pending implementation of ASU 2016‐02, Leases)
Acquiree. Topics 805, 840, 842, 958. The business or businesses that the acquirer obtains control of in a business combination. This term also includes a nonprofit activity or business that a not‐for‐profit acquirer obtains control of in an acquisition by a not‐for‐profit entity.
Acquirer. Topics 805, 842, 954, 958. The entity that obtains control of the acquiree. However, in a business combination in which a variable interest entity (VIE) is acquired, the primary beneficiary of that entity always is the acquirer.
Acquisition by a Not‐for‐Profit Entity. Topics 270, 350, 420, 450, 460, 730, 740, 805, 815, 820, 840, 842, 954, 958, 985. A transaction or other event in which a not‐for‐profit acquirer obtains control of one or more nonprofit activities or businesses and initially recognizes their assets and liabilities in the acquirer's financial statements. When applicable guidance in Topic 805 is applied by a not‐for‐profit entity, the term “business combination” has the same meaning as this term has for a not‐for‐profit entity. Likewise, a reference to business combinations in guidance that links to Topic 805 has the same meaning as a reference to acquisitions by not‐for‐ profit entities.
Acquisition Date. Topics 450, 740, 805, 954, 958. The date on which the acquirer obtains control of the acquiree.
Acquisition, Development, and Construction Arrangements. Topics 310, ...
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O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.Julian F.
I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.Addison B.
I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.Amir M.
I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.