EITF recommends project on determining an accounting acquirer
Publication date: 14 Jun 2024
us News
EITF recommends project on determining an accounting acquirer
In other VIE news, on June 14, the newly-reconstituted Emerging Issues Task Force (EITF) deliberated Issue 24-A, Determining the Accounting Acquirer. The EITF recommended that the FASB add a project to its technical agenda to amend existing guidance on how to determine the accounting acquirer when a variable interest entity is acquired in a business combination effected primarily by exchanging equity interests. The FASB will determine whether to add the project to its agenda at a public meeting in July.
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