Accounting for Business Combinations offers practical guidance on how to apply the complex and ever-changing U.S. and international standards to business combination transactions. It provides concise, authoritative, high-level interpretation of the FASB’s Accounting Standards CodificationTM Topics 805, Business Combinations, and 350, Intangibles – Goodwill and Other; IFRS 3, Business Combinations; and IAS 38, Intangible Assets. Accounting for Business Combinations is an invaluable resource for CEOs, CFOs, controllers, financial analysts, legal counsel, merchant bankers, VPs in charge of finance or management buy-outs, stockbrokers, CPA firms, law firms, colleges and universities, and mergers and acquisition firms.
Benefits
- Provides an up-to-date, one-stop reference for the U.S. and international standards governing all aspects of acquisition transactions
- Draws upon additional accounting literature, including Topics 810, Consolidation; 450, Contingencies; 820, Fair Value Measurements; and 740, Income Taxes
- Incorporates information from relevant SEC rules, releases, and interpretations
- Covers the topics most frequently questioned by professionals
- Reconciles information and solutions for every type of business combination
- Cross-references interpretive material to specific authoritative literature
Topic Areas
- Acquisitions of businesses by acquiring assets or stock
- Acquisitions of noncontrolling interests
- Leveraged buyouts
| - Reverse acquisitions
- Rollup transactions
- Transfers and exchanges between entities under common control
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Features
| Ease of Use | Provides interpretation immediately following the excerpt from the official text to which it relates, quickly addressing common questions on business combination topics with a user-friendly Q-and-A approach |
| Index | Includes an index of accounting literature cited that locates interpretations related to a particular piece of accounting literature |
Supplementary Materials
| Provides additional valuable examples and illustrations in the appendices
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