KPMG discusses common practice issues when accounting for asset acquisitions. KPMG discusses significant areas of judgment as well as key differences between asset acquisitions and business combinations.
- All companies that have entered into or considering entering into a transaction that may be an asset acquisition
- Key differences between asset acquisitions and business combinations
- Allocating the purchase price
- Accounting for contingent consideration
- Deferred taxes
- Issues In-Depth: Definition of a Business
- Handbook: Accounting for Business Combinations and noncontrolling interests
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