Business combinations and noncontrolling interests

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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.

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

  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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