02/01/2009 (Updated on October 1, 2015**)
This edition of Mergers & Acquisitions - A snapshot will help you understand how the accounting and reporting standards for M&A may affect your financial reporting even though you haven’t closed a deal.
Did you know that the M&A Standards could impact your company regardless of whether you plan to close a deal? Understanding the M&A Standards may not be a priority for many companies, particularly if M&A activity is not on the horizon in the foreseeable future. However, companies should be careful not to overlook the M&A Standards, as they may have a significant impact, even without a deal.
This edition of Mergers & Acquisitions— A snapshot will help you understand how the accounting and reporting standards for M&A may affect your financial reporting even though you haven’t closed a deal.
* Accounting Standards Codification 805 is the US standard on business combinations, Accounting Standards Codification 810 is the US standard on consolidation and noncontrolling interests (collectively the “M&A Standards”).
** This snapshot, updated since its original issuance to reflect changes for, among other things, contacts and branding, contains guidance that remains relevant as of the publication date.
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