Business combination accounting


The art of accounting for a deal

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.

How PwC can help

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.

With PwC, your company can:

  • Develop a clear roadmap of the economic objectives that will drive the transaction and can be used to communicate goals, both internally and with advisors.
  • Determine the appropriate commercial, legal, tax, financial reporting, valuation and regulatory skills needed to complete the transaction and involve the appropriate professionals early in the process.
  • Consider the post-acquisition financial reporting implications of the transaction, including how the transaction will be communicated to stakeholders and whether the transaction will impact any debt covenants or other existing agreements.
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