Valuation for Financial Reporting - CMA Ankur Pandey

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Appendix 1.1 2150. Technical Bulletin 85-5, Issues Relating to Accounting for Business Combinations51. Technical Bulletin 85-6, Accounting for a Purchase of Treasury Shares at aPrice Significantly in Excess of the Current Market Price of the Shares and theIncome Statement Classification of Costs Incurred in Defending against aTakeover Attempt52. Technical Bulletin 86-2, Accounting for an Interest in the Residual Value of aLeased Asset53. Technical Bulletin 88-1, Issues Relating to Accounting for Leases54. FSP FAS 115-1 and 124-1, The Meaning of Other-Than-Temporary Impairmentand Its Application to Certain Investments55. FSP FAS 143-1, Accounting for Electronic Equipment Waste Obligations56. FSP FAS 144-1, Determination of Cost Basis for Foreclosed Assets under FASBStatement No. 15 and the Measurement of Cumulative Losses PreviouslyRecognized under Paragraph 37 of FASB Statement No. 14457. FSP FAS 150-1, Issuer’s Accounting for Freestanding Financial InstrumentsComposed of More Than One Option or Forward Contract Embodying Obligationsunder FASB Statement No. 15058. FSP FAS 150-2, Accounting for Mandatorily Redeemable Shares RequiringRedemption by Payment of an Amount that Differs from the Book Value of ThoseShares under FASB Statement No. 15059. FSP FAS 150-3, Effective Date, Disclosures, and Transition for MandatorilyRedeemable Financial Instruments of Certain Nonpublic Entities and CertainMandatorily Redeemable Noncontrolling Interests under FASB Statement No.15060. FSP FAS 150-4, Issuers’ Accounting for Employee Stock Ownership Plansunder FASB Statement No. 15061. FSP FIN 45-2, Whether FASB Interpretation No. 45 Provides Support forSubsequently Accounting for a Guarantor’s Liability at Fair Value62. FSP FIN 46(R)-2, Calculation of Expected Losses under FASB InterpretationNo. 46(R)63. FSP FIN 46(R)-3, Evaluating Whether as a Group the Holders of the EquityInvestment at Risk Lack the Direct or Indirect Ability to Make Decisions aboutan Entity’s Activities through Voting Rights Similar Rights under FASB InterpretationNo. 46(R)64. FSP FIN 46(R)-5, Implicit Variable Interests under FASB Interpretation No. 4665. FSP FIN 46(R)-6, Determining the Variability to Be Considered in ApplyingFASB Interpretation No. 46(R)66. FSP FTB 85-4-1, Accounting for Life Settlement Contracts by Third-PartyInvestors67. FSP AAG INV-1 and SOP 94-4-1, Reporting of Fully Benefit-ResponsiveInvestment Contracts Held by Certain Investment Companies Subject to theAICPA Investment Company Guide and Defined-Contribution Health and Welfareand Pension Plans
Appendix 1.2Pronouncements ExcludedFrom SFAS No. 157SFAS No. 157 does not apply under accounting pronouncements that address sharebasedpayment transactions. These include:1. APB Opinion No. 25, Accounting for Stock Issued to Employees2. FASB Statement No. 123 (revised 2004), Share-Based Payment3. FASB Statement No. 148, Accounting for Stock-Based Compensation—Transitionand Disclosure4. FASB Interpretation No. 44, Accounting for Certain Transactions Involving StockCompensation5. FASB Technical Bulletin No. 97-1, Accounting under Statement 123 for CertainEmployee Stock Purchase Plans with a Look-Back Option22
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Exhibit 3.5 Target Company Business
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Exhibit 3.7 Target Company Valuatio
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Exhibit 3.10 Target Company Calcula
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Exhibit 3.16 (Continued)Total Fair
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Exhibit 3.17 (Continued)2017 Taxabl
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Exhibit 3.19 Target Company Valuati
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Exhibit 3.22 Target Company Calcula
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Exhibit 3.24 (Continued)Sum of Retu
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Exhibit 3.27 Target Company Summary
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Exhibit 4.2 Report Standard Compara
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Exhibit 4.2 (Continued)StandardNACV
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Exhibit 4.3 Target Company Business
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Exhibit 4.4 (Continued)Actual Forec
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210 IndexBusiness Enterprise Analys
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212 IndexGoodwill (continued )111,
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214 IndexLong-termcapital, 71debt,
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216 IndexSecurities and Exchange Co
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Valuation for Financial Reporting - CMA Ankur Pandey

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