Business Combinations

A high-level look at the many complexities in ASC 805, the Business Combinations standard.

Show Notes

The accounting standard on Business Combinations, ASC 805, is one of the most complex and wide-ranging. This episode of Accounting Matters takes a look at this guidance and discusses the most important takeaways, including:

• What is considered a business
• Determining who acquired who and when
• Mechanics of the purchase price allocation
• Contingent consideration arrangements
• And more!

For more information on Business Combinations:

• What You Need to Know About the Updates in ASC 805 (Business Combinations)
• How Accounting Should Support an Acquisition or Merger
• ASC 805, Business Combinations

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What is Accounting Matters?

Accounting Matters lives up to its title, covering vital accounting topics that actually matter to professionals in the accounting trenches. We start with a new topic and definition every episode, then highlight and discuss the key areas, from evaluation to reporting. Accounting Matters is hosted by public accounting veterans Adam Olsen & Nicole Harger from advisory firm Embark.

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