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 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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