Q1 2024 Quarterly Outlook
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
SEC finalizes SPAC rules
The SEC adopted rules and guidance relating to SPACs, target companies in a de-SPAC transaction, and shell companies.
FASB issues ASU for joint venture formations
The ASU requires a JV formation transaction to be measured at fair value.
Handbook: Asset acquisitions
Latest edition: We highlight significant differences in accounting for asset acquisitions vs business combinations.
Handbook: Business combinations
Latest edition: Our in-depth guide to accounting for acquisitions of businesses, updated for recent application issues.
FASB proposes accounting for joint venture formations
The proposed ASU would require a joint venture formation transaction to be measured at fair value.
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