Deloitte FAS 141R-Acquisition Accounting
Deloitte FAS 141R-Acquisition Accounting
Deloitte FAS 141R-Acquisition Accounting
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Accrued compensationFinancial Reporting• Acquirer recognizes and measures accrued liabilities forcompensation and benefits• Some of the compensation may have accrued as a result ofthe business combinationTax <strong>Accounting</strong>• Record a DTA for compensation expenses that will bedeductible when paid• Accrued compensation expenses may not be deductible– Tax deductions may be limited under Section 280G– Additional analysis may be required to identify the taxdeductible payments in each periodCopyright © 2012 <strong>Deloitte</strong> Development LLC. All rights reserved.22
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