. . . . "Mergers, acquisitions, sales, bankruptcies and other transactions SFAS 141(R) - Purchase price allocations and fresh start accounting SFAS 157 - Fair value measurement SFAS and IFRS for Compliance Purposes SFAS 142 - Impairment testing (annually) SFAS 157 - Fair value measurements 3 mo., 6 mo. and annual programs) SFAS 115 - Notes and debt instruments SFAS 123 - Share-based payment SFAS 133 - Deri" . .