Business combinations and noncontrolling interests

Start adding items to your reading lists:
Sign in
or
Create your account
Save this item to:
This item has been saved to your reading list.

Accounting guide , PwC US

We’ve updated our Business combinations and noncontrolling interests guide to include new examples and insights.  

This guide was fully updated in October 2019.

Download the guide Business combinations and noncontrolling interests

The Business combinations and noncontrolling interests guide has been updated through October 2019. 

This guide discusses the definition of a business and transactions in the scope of accounting for business combinations under ASC 805. We provide guidance on identifying the acquirer, determining the acquisition date, and recognizing and measuring the net assets acquired. 

Our guide also explores the accounting for partial acquisitions, acquisitions achieved in stages, and changes in a reporting entity’s NCI. 

In addition, we discuss the subsequent accounting for goodwill and indefinite-lived intangible assets. Other topics covered include common control transactions and pushdown accounting.

Downloading the guide onto an iPad

iPad
  1. Click on the button below to open document:
    Business combinations and noncontrolling interests
  2. Once the PDF opens, click on the Action button, which appears as a square icon with an upwards pointing arrow.
  3. From within the action menu, select the "Copy to iBooks" option.
  4. The guide will then be saved to your iBooks app for future access.

Also, listen to our podcast episodes below on the FASB's goodwill accounting project

Subscribe to our podcast

Subscribe to PwC's accounting weekly news

Related content

Contingent consideration in business combinations: PwC Video

Contingent consideration in business combinations

Contingent consideration can sometimes be comp expense rather than purchase price. Watch now to learn why.

Start adding items to your reading lists:
Sign in
or
Create your account
Save this item to:
This item has been saved to your reading list.
Held for sale accounting: PwC video

Held for sale accounting

Assessing if a disposal meets held for sale accounting? Tune in to hear the related criteria and perspectives on the more judgmental areas.

Start adding items to your reading lists:
Sign in
or
Create your account
Save this item to:
This item has been saved to your reading list.
Pushdown accounting overview: PwC video

Pushdown accounting overview

Hear about pushdown accounting and what to consider when deciding whether or not to apply it.

Start adding items to your reading lists:
Sign in
or
Create your account
Save this item to:
This item has been saved to your reading list.

Contact us

Beth Paul

Beth Paul

Partner, National Professional Services Group, PwC US

Linkedin Follow Email
Follow us
Issues Accounting and reporting Auditing Governance insights Regulations Tax Strategy and operations Cybersecurity Human resources Mergers & acquisitions Risk management Sustainability Technology
Featured topics COVID-19 - Accounting and reporting resource center Acquisitions and strategic investments Corporate turnarounds and impairments Derivatives and hedge accounting Fair value measurement Financial instruments IFRS in the US Income tax and tax reform Insurance contracts Lease accounting Not-for-profit accounting Private company accounting Revenue recognition issues Stock compensation Year-end financial reporting
Publications Accounting guides IFRS news In brief In depth In the loop PwC comment letters PwC point of view SEC comment letter trends The quarter close Weekly newsletter
Podcasts, webcasts and videos PwC's accounting podcast Webcasts Videos On-demand CPE
Standard setters AICPA CAQ COSO FASB GASB IASB PCAOB SEC
Industries Asset management Automotive Banking and capital markets Communications Energy and mining Entertainment and media Financial services Health industries Industrial products Insurance Private equity Power and utilities Private company services Retail and consumer Technology
About CFOdirect Subscribe to PwC's accounting weekly news What's new Resources Contact us

© 2016 - 2020 PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details.