Business combinations and noncontrolling interests - Financial statement disclosure summary
PwC has released a new publication titled Business Combinations and Noncontrolling Interests — Financial Statement Disclosure Summary, which provides data, analysis and insights on how certain of the financial statement disclosures required by U.S. GAAP related to business combinations and noncontrolling interests were applied in practice during the initial year of adoption of the FASB’s M&A standards. Also included are disclosures from public filings related to business combinations and noncontrolling interests. The publication complements the 2010 edition of PwC's A Global Guide to Accounting for Business Combinations and Noncontrolling Interests; however, the disclosure summary only covers U.S. GAAP financial statements.