Deloitte's Roadmap: Business Combinations

Business Combinations

This Roadmap provides Deloitte’s insights into and interpretations of the guidance in ASC 805 on business combinations, pushdown accounting, common-control transactions, and asset acquisitions as well as an overview of related SEC reporting requirements.

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Preface On the Radar Contacts Chapter 1 — Overview of Accounting for Business Combinations Chapter 2 — Identifying a Business Combination Chapter 3 — Identifying the Acquirer and Determining the Acquisition Date Chapter 4 — Recognizing and Measuring the Identifiable Assets Acquired and Liabilities Assumed Chapter 5 — Measurement of Goodwill or Gain From a Bargain Purchase, and Consideration Transferred in a Business Combination Chapter 6 — Other Acquisition Method Guidance Chapter 7 — Disclosure Chapter 8 — Private-Company Accounting Alternatives Appendix A — Pushdown Accounting Appendix B — Accounting for Common-Control Transactions Appendix C — Accounting for Asset Acquisitions Appendix D — SEC Reporting Considerations for Business Combinations Appendix E — Differences Between U.S. GAAP and IFRS Accounting Standards Appendix F — Titles of Standards and Other Literature Appendix G — Abbreviations Appendix H — Roadmap Updates for 2024