...
Audit and Accounting Guides & Audit Risk Alerts AICPA Accounting and Valuation Guide: Business Combinations
You must log in to view this content and have a subscription package that includes this content.
Required subscriptions
- US GAAP
View all / combine content
ABSTRACTPrefaceIntroductionChapter 1 — Business Combinations — Accounting OverviewChapter 2 — Identifying Business Combination TransactionsChapter 3 — Identifying the AcquirerChapter 4 — Determining the Acquisition DateChapter 5 — Measuring the Consideration TransferredChapter 6 — Recognize and Measure the Identifiable Assets Acquired and Liabilities Assumed, and Any Noncontrolling Interests in the AcquireeChapter 7 — Recognizing and Measuring Goodwill or a Gain From a Bargain PurchaseChapter 8 — Other Accounting TopicsChapter 9 — Valuation Considerations in a Business CombinationChapter 10 — Internal Rate of Return AnalysisChapter 11 — Selecting Valuation Approaches and Techniques for Acquired Intangible AssetsChapter 12 — Valuation Approaches and TechniquesChapter 13 — Measuring Fair Value of Identifiable Assets Acquired and Liabilities AssumedAppendix A — Detailed Examples of Internal Rate of Return AnalysesAppendix B — Valuation Method Selection Process ExampleAppendix C — Routine Royalties — Sample Investment Return AnalysisAppendix D — Abbreviated Example of Valuing Finished Goods InventoryAppendix E — Detailed Example of Valuing Finished Goods and Work-In-Process InventoryGlossary
ABSTRACTPrefaceIntroductionChapter 1 — Business Combinations — Accounting OverviewChapter 2 — Identifying Business Combination TransactionsChapter 3 — Identifying the AcquirerChapter 4 — Determining the Acquisition DateChapter 5 — Measuring the Consideration TransferredChapter 6 — Recognize and Measure the Identifiable Assets Acquired and Liabilities Assumed, and Any Noncontrolling Interests in the AcquireeChapter 7 — Recognizing and Measuring Goodwill or a Gain From a Bargain PurchaseChapter 8 — Other Accounting TopicsChapter 9 — Valuation Considerations in a Business CombinationChapter 10 — Internal Rate of Return AnalysisChapter 11 — Selecting Valuation Approaches and Techniques for Acquired Intangible AssetsChapter 12 — Valuation Approaches and TechniquesChapter 13 — Measuring Fair Value of Identifiable Assets Acquired and Liabilities AssumedAppendix A — Detailed Examples of Internal Rate of Return AnalysesAppendix B — Valuation Method Selection Process ExampleAppendix C — Routine Royalties — Sample Investment Return AnalysisAppendix D — Abbreviated Example of Valuing Finished Goods InventoryAppendix E — Detailed Example of Valuing Finished Goods and Work-In-Process InventoryGlossary