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
This PwC guide explains the principles of accounting and financial reporting for business combinations and noncontrolling interests (ASC 805) under U.S. GAAP and IFRS.
Hear about pushdown accounting and what to consider when deciding whether or not to apply it.
PwC supports the overall direction of the proposal, but provides suggestions for the FASB's consideration.
Spin-offs have seen a resurgence in recent years. Learn about the governance issues associated with these transactions.
This podcast covers some common questions around earnings per share including the impact of redeemable equity and repurchases of equity on EPS, participating securities and the two class method, and how to think about shares issued by a subsidiary.
This quarterly publication is designed to keep directors informed about the latest accounting and financial reporting issues.
This Practical tip explains how the distinction between the definition of a discontinued operation and a significant disposal impacts SEC reporting.
This edition features recent FASB and SEC developments, as well as accounting and governance hot topics.
The FASB has proposed a new definition of a business, which would result in more asset (versus business) acquisitions.
Changes in the business landscape can result in personnel restructuring or exiting leased facilities. Listen now to learn more.