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
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.
Assessing if a disposal meets held for sale accounting? Tune in to hear the related criteria and perspectives on the more judgmental areas.
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.
Alliance and joint ventures are on the rise. When should you consider partnering and what are the potential accounting implications? Read more here
Equity method accounting can have a few quirks when accounting for basis differences. Tune in to hear about identifying and accounting for basis differences.
This quarterly publication is designed to keep directors informed about the latest accounting and financial reporting issues.
New FASB guidance eliminates the requirement to apply the equity method retrospectively to previously held investments.
Dealing with a decline in value of an equity method investment? Hear the factors to consider when assessing impairment.