Business combinations and noncontrolling interests

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Accounting guide , PwC US

The Business combinations and noncontrolling interests guide is a comprehensive resource for accounting for business combinations under ASC 805. 

This guide was partially updated in September 2020.

The Business combinations and noncontrolling interests guide discusses the definition of a business and transactions in the scope of accounting for business combinations under ASC 805. It also provides guidance on identifying the acquirer, determining the acquisition date, and recognizing and measuring the net assets acquired. 

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

In addition, the guide addresses 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

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Beth Paul

Beth Paul

Partner, National Professional Services Group, PwC US

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