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
The FASB recently updated the definition of a business, but this is more than just an update to the codification glossary. It raises the bar on what qualifies as a business and may have a pervasive impact on accounting for acquisitions, dispositions, and even consolidations. Watch John McKeever discuss the three key areas of change.
PwC takes a look at how the FASB’s new definition of a business could result in fewer businesses recognized.
The critical questions Tech M&A dealmakers need to consider.
This quarterly publication is designed to keep directors informed about the latest accounting and financial reporting issues.
In this webcast we 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.
From the US presidential election to Brexit to ever-changing economic data, 2016 has been an eventful year. We recap the year's top findings and discuss what lay ahead.
We highlight new revenue standard implementation issues, FASB cash flow guidance, and SEC comment letter trends.
Contingent consideration can sometimes be comp expense rather than purchase price. Watch now to learn why.
Acquisitions offer advantages as a path to growth. But with some deals failing to deliver on their potential value, boards need to take an active role throughout the process.
Collaboration arrangements through alliances are increasing. What are the benefits and challenges to these arrangements?
© 2016 - Thu Jan 19 12:06:57 EST 2017 PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details.