Topic 805 definition

Topic 805 means Topic 805 as described in the Financial Accounting Standards Board (FASB) Accounting Standards of Codification™.
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Topic 805 means Topic 805 as described in the Financial Accounting Standards Board (FASB) Accounting Standards of Codification™. “Topic 810” means Topic 810 as described in the Financial Accounting Standards Board (FASB) Accounting Standards of Codification™. “Topic 815” means Topic 815 as described in the Financial Accounting Standards Board (FASB) Accounting Standards of Codification™. “Tower Lease” means any Lease entered into for a wireless communication, broadcast or other transmission tower.
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Examples of Topic 805 in a sentence

  • Indebtedness shall be adjusted to remove any impact of intangibles pursuant to Accounting Standards Codification Topic 805, as issued by the Financial Accounting Standards Board.

  • The business combination was accounted for under the acquisition method of accounting in accordance with ASC Topic 805, Business Combinations.

  • Topic 805 of FASB’s Accounting Standards Codification, as issued by FASB in December of 2010, and becoming effective with respect to business combinations for which the acquisition date is on or after the beginning of the first annual reporting period beginning on or after December 15, 2008 (previously codified as Financial Accounting Standard 141 (revised), as issued by FASB in December of 2007, and becoming effective January 1, 2009).

  • The Company adopted Accounting Standards Codification (“ASC”) Topic 805, “Business Combinations,” effective January 1, 2009.

  • The acquisition was accounted for as a business combination as defined by FASB Topic 805 – Business Combinations.

  • In January 2017, the FASB issued ASU 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business, which improves the guidance for determining whether a transaction involves the purchase or disposal of a business or an asset.

  • The NRO Acquisition will be accounted for as an asset acquisition in accordance with Accounting Standards Codification Topic 805 - Accounting for Business Combinations (“ASC 805”).

  • The Merger is being accounted for as a business combination using the acquisition method with Regal Rexnord as the accounting acquirer in accordance with Accounting Standards Codification (“ASC”) Topic 805, Business Combinations (ASC 805).

  • The pro forma adjustments include the application of the acquisition method of accounting pursuant to ASC Topic 805, "Business Combinations" (“ASC 805”).

  • In September 2015, the FASB issued ASU 2015-16, Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments.

Related to Topic 805

  • ASC Topic 718 means the Financial Accounting Standards Board Accounting Standards Codification Topic 718, Compensation – Stock Compensation, as amended or any successor accounting standard.

  • Accounting Standards means the standards of accounting or any addendum thereto for companies or class of companies referred to in section 133;

  • FASB means the Financial Accounting Standards Board.

  • ASC means the Financial Accounting Standards Board Accounting Standards Codification, as in effect from time to time.

  • Accounting Standard means GAAP.