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Financial Accounting Standards Board
Source: acct.tamu.edu
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Short Description: or the fair value of the net assets acquired, whichever is more clearly evident. ... Financial Accounting Standards Board, 401 Merritt 7, P.O. Box 5116, ...
Content Inside: Financial Accounting Standards Board Serving the investing public through transparent information resulting from high-quality financial reporting standards, developed in an No. 01-40 independent, private-sector, open due process. November 7, 2001 ANNOUNCEMENTS OF FORTHCOMING MEETINGS AND BOARD ACTIONS NOTICE OF MEETINGS OPEN MEETING OF THE FINANCIAL ACCOUNTING STANDARDS BOARD Wednesday, November 14, 2001, 9:30 a.m. 1. Application of Statement 144. The Board will discuss an issue related to the application of FASB Statement No. 144, Accounting for the Impairment or Disposal of Long-Lived Assets. That issue is whether the disposal of an equity method investment qualifies for reporting as a discontinued operation under Statement 144. 2. Open discussion. If necessary, the Board will allow time to discuss minor issues with staff members on technical projects or administrative matters. Those discussions are held following regular Board meetings as topics come up. OPEN MEETING OF THE EMERGING ISSUES TASK FORCE Wednesday, November 14, 2001, 1:00 p.m. 5:45 p.m. Thursday, November 15, 2001, 8:00 a.m. 4:00 p.m. The task force plans to discuss all of the following issues in the order shown (the task force plans to discuss the first four items on Wednesday and to begin discussions on Thursday with Issue No. 01-13): 1. Issue No. 00-18, "Accounting Recognition for Certain Transactions involving Equity Instruments Granted to Other Than Employees" 2. Issue No. 01-6, "The Meaning of `Indexed to a Company's Own Stock'" 3. Issue No. 00-23, "Issues Related to the Accounting for Stock Compensation under APB Opinion No. 25, Accounting for Stock Issued to Employees, and FASB Interpretation No. 44, Accounting for Certain Transactions involving Stock Compensation" 4. Issue No. 01-7, "Creditor's Accounting for a Modification or Exchange of Debt Instruments" 5. Issue No. 01-13, "Classification and Presentation of Business Interruption Insurance Recoveries" 6. Issue No. 01-9, "Accounting for Consideration Given by a Vendor to a Customer or a Reseller of the Vendor's Products" 7. Issue No. 01-12, "The Impact of the Requirements of FASB Statement No. 133, Accounting for Derivative Instruments and Hedging Activities, on Residual Value Guarantees in Connection with a Lease" 8. Issue No. 01-3, "Accounting in a Purchase Business Combination for Deferred Revenue of an Acquiree" 9. Issue No. 01-11, "Application of EITF Issue No. 00-19, "Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Company's Own Stock," to a Contemporaneous Forward Purchase Contract and Written Put Option." A synopsis of each issue to be discussed at the task force meeting is available on the FASB website at www.fasb.org. EITF MEETING AVAILABLE BY TELEPHONE Wednesday, November 14, 2001, 1:00 p.m. 5:45 p.m. Thursday, November 15, 2001, 8:00 a.m. 4:00 p.m. To monitor the meeting by telephone, interested individuals can call 1-800-846-4717. You will be charged $.75 per minute and VISA, MasterCard, American Express, or Discover Card is required. Questions about the telephone hookup can be directed to 203-847-0700, extension 389. (Continued)
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