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Roadmap Series

Business Combinations (2019)

A Roadmap to Accounting for Business Combinations (2019)

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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 Roadmap reflects guidance issued through November 7, 2019, and discusses several active FASB projects that may result in changes to current requirements.
While the accounting frameworks for this guidance have been in place for many years, views on applying them continue to evolve. This publication is intended to help entities navigate the guidance and arrive at appropriate accounting conclusions.