  Financial statement impact of the business combination rules
- Fair value - Contingent consideration and liabilities - Transaction costs and in-process R&D - Step acquisitions and the cost-accumulation model Methodology for minority interests - Noncontrolling interests - Disclosures Accounting for acquisitions - Determining the acquirer - Value recognition Accounting for goodwill and other intangible assets - Amortizable and nonamortizable assets - Separating goodwill from other intangibles - Determining goodwill and negative goodwill - Amortization, impairment and valuation issues - Goodwill impairment--reporting units and testing Consolidation requirements (FIN 46R and FAS 167) - Variable Interest Entities--what they are - Conditions triggering consolidation - Voting rights--protective, participating and kick-out rights Collaborative Arrangements International convergence | 
