Handbook: Business combinations

Our comprehensive handbook provides detailed guidance and interpretations of ASC 805, with illustrative examples and Q&As.

Applicability

• Company that is involved with a business combination
• Company that presents goodwill in its financial statements

Relevant dates

• Effective immediately

Report contents

• Scope
• Identifying a business combination
• Acquisition method
• Identifying the acquirer
• Determining the acquisition date
• Determining what is part of the business combination
• Initial recognition and measurement
• Subsequent measurement
• Disclosures
• Determining fair values
• Goodwill and other intangible assets
• Private companies and not-for-profit entities
• Pushdown accounting
• Combinations of entities under common control

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