The accounting for business combinations (ASC 805), discontinued operations, divestitures, and related topics such as impairments, intangibles, and segment reporting continue to pose many challenges and remains on the SEC's radar screen.
Read the latest developments on these accounting for business combinations topics:
This PwC guide explains the principles of accounting and financial reporting for business combinations and noncontrolling interests (ASC 805) under both U.S. GAAP and IFRS. This guide includes our perspectives on the application of those principles, and our insights on the challenges of accounting for intangible assets and goodwill in the post-combination period. Read more
PwC supports the proposed simplification to eliminate Step 2 of the current goodwill impairment test.
The Joint Ventures and Strategic Alliances paper discusses the current landscape for JVs and alliances, factors motivating their use, associated challenges, and leading practices for executing successful arrangements.
This quarterly publication is designed to keep directors informed about the latest accounting and financial reporting issues.
This Practical tip clarifies how pushdown accounting under ASU 2014-17 continues to impact common control transactions.
We discuss accelerated share repurchases, disclosing non-GAAP measures, and PCAOB proposed changes to auditor reporting.
FASB proposal would clarify the scope of ASC 610-20 and provide guidance for certain partial sale transactions.
Volatility seems to be everywhere these days. Watch now to hear some of the driving factors and the accounting impacts.
Changes in corporate structures can affect segment reporting. Do you know the ins and outs for reallocating goodwill?
When pursuing a joint venture or alliance, establishing a proper governance structure is critical for success. Learn more in our new M&A snapshot.
FASB proposed eliminating Step 2 of the current goodwill impairment test.