What is the difference between accounting for a business combination versus an asset acquisition? The distinction matters under U.S. GAAP!
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This post discusses the accounting for acquired contract assets and contract liabilities in a business combination under ASC 805.
This post discusses the requirements of IFRS 3, which governs the accounting for business combinations under IFRS.
This post explores the recording of measurement period adjustments when accounting for a business combination under ASC 805.
Contingent consideration is one of the trickiest issues when accounting for business combinations under ASC 805.
ASU 2021-08 was recently issued to address the accounting for acquiring contract assets and contract liabilities in a business combination.
Merger of equals? Not possible! Recent headlines forced me to write a post explaining how to identify the acquirer in a business combination.
Knowing the definition of a business will help you determine if a transaction represents a business combination under ASC 805.
This post explores the accounting requirements of intangible assets (ASC 350) acquired in a business combination (ASC 805).
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