Deloitte's Roadmap: Business Combinations

Business Combinations

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US GAAP

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 2022

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. The updated edition reflects guidance issued through November 30, 2022. Appendix H highlights all new content in the 2022 Roadmap as well as any substantive revisions to previous content.

The accounting frameworks for business combinations, pushdown accounting, common-control transactions, and asset acquisitions have been in place for many years. However, views on the application of the frameworks continue to evolve, and entities may need to use significant judgment in applying them to current transactions.

While this Roadmap is intended to be a helpful resource, it is not a substitute for consultation with professional advisers. We hope that we will have the opportunity to serve you as you complete your business combination transactions.