Business combinations

Various yellow tape measures are presented

Measurement Period Adjustments (ASC 805)

Mar 19, 2025

This post explores the recording of measurement period adjustments when accounting for a business combination under ASC 805.

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A business woman sitting at her desk using a calculator.

Accounting for Contingent Consideration (ASC 805)

Mar 10, 2025

Contingent consideration is one of the trickiest issues when accounting for business combinations under ASC 805.

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Merger of Equals? Business Combinations Must Have An Acquirer!

Feb 12, 2019

Merger of equals? Not possible! Recent headlines forced me to write a post explaining how to identify the acquirer in a business combination.

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Is It A Business Under ASC 805?

Oct 30, 2018

Knowing the definition of a business will help you determine if a transaction represents a business combination under ASC 805.

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Intangible Assets (ASC 350) and Business Combinations (ASC 805)

Jun 28, 2016

This post explores the accounting requirements of intangible assets (ASC 350) acquired in a business combination (ASC 805).

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