Even seemingly straightforward M&A transactions and non-controlling investments can introduce complex issues under ASC 805. Some examples include accounting and financial reporting for common control (or "put-together") transactions, assessing the necessity for push-down accounting and distinguishing between equity and cost method investments.
PwC is a trusted resource for helping companies navigate the accounting and financial reporting challenges of business combinations. Our knowledge can help you develop strategies to withstand regulatory scrutiny, anticipate potential areas of focus in filings and meet constantly evolving expectations for clear and transparent financial reporting.