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:
In certain circumstances, contingent consideration in a business combination (e.g., an earn out) can be considered compensation expense in the post combination period. PwC’s Meg Rohas explains the basic concepts around contingent payments, the criteria to consider when things aren’t clear cut, and one area that can catch people off guard in the below video.
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
In this webcast we will review the current state of the deals market in the US, the trends impacting deal making and what we envision the landscape could look like in 2017.
This edition focuses on timely accounting and reporting information that can help you prepare for year-end financial reporting.
Contingent consideration can sometimes be comp expense rather than purchase price. Watch now to learn why.
What boards need to know before, during, and after the deal.
Collaboration arrangements through alliances are increasing. What are the benefits and challenges to these arrangements?
In our second installment of a three-part, PwC’s Deals Practice webcast series, Crisis and restructuring, we cover the key phases of restructuring during a bankruptcy and as one emerges from bankruptcy.
PwC describes in detail the financial statement presentation and disclosure requirements of common balance sheet and income statement accounts.
Find out how management can voluntarily enhance segment reporting disclosures.
In this recorded webcast we discuss trends, opportunities and challenges in the debt capital markets, from both an issuer and an investor perspective, navigating the risk and regulatory requirements for various financing structures, and more.
In this recorded webcast, we cover approaches to evaluating opportunities during distressed scenarios, developing a plan for change and executing it in order to build value for the future with speed and confidence.