FASB正在起草关于要求公司单独披露被收购企业利润和收入的准则。该准则适用于收购方财年终了前结束的收购活动,旨在帮助投资者理解公司增长到底是依靠正常的经营活动还是收购行为。这项新准则是FASB计划在年底前发布的关于企业并购活动的会计处理和信息披露规则系列修订稿中的 The FASB is in the process of drafting guidelines for requiring companies to disclose the profits and revenues of acquired companies separately. This standard applies to acquisitions completed by the acquirer before the end of the fiscal year to help investors understand whether the company's growth depends on normal business activities or acquisitions. This new standard is a series of amendments to the accounting and information disclosure rules for M & A activity that the FASB plans to release before the end of the year