A Roadmap to Accounting for Business Combinations (November 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
This Roadmap replaces the Deloitte Q&As that were contained in
ASC 805. To find the text in the Roadmap that corresponds to a former Q&A,
select the “Business Combinations” tab at the bottom of the Q&A to Roadmap Quick Reference
Guide and search for the Q&A’s number or title.
Be sure to check out other titles in Deloitte’s Roadmap
series, our comprehensive, easy-to-understand collection of
accounting guides on selected topics of broad interest to the financial reporting