FAS 141 does not concern itself with how the target company (or its stockholders) account for the disposal of their interests.

Name: FAS 141 does not concern itself with how the target company (or its stockholders) account for the disposal of their interests.
Brand: Quizplus
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Question

Quizplus · Accepted Answer

FAS 141 (now codified as ASC 805) focuses on the accounting for business combinations from the perspective of the acquirer, not on how the target company or its stockholders account for the disposal of their interests.

FAS 141 Does Not Concern Itself with How the Target