{"id":77747,"date":"2017-01-05T20:35:00","date_gmt":"2017-01-05T20:35:00","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=304053bcf92d5b680d726d70b5a73730"},"modified":"2017-01-05T20:35:00","modified_gmt":"2017-01-05T20:35:00","slug":"fasb-clarifies-the-definition-of-a-business","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=77747","title":{"rendered":"FASB clarifies the definition of a business"},"content":{"rendered":"<p>The US Financial Accounting Standards Board (FASB) has issued Accounting Standards Update (ASU) 2017-01 &#8216;Clarifying the Definition of a Business&#8217;, which provides guidance on evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The US Financial Accounting Standards Board (FASB) has issued Accounting Standards Update (ASU) 2017-01 &#8216;Clarifying the Definition of a Business&#8217;, which provides guidance on evaluating whether transactions should be accounted for as acquisitions (or di&#8230;<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/77747"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=77747"}],"version-history":[{"count":1,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/77747\/revisions"}],"predecessor-version":[{"id":77750,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/77747\/revisions\/77750"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77747"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77747"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77747"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}