Roadmap
Business Combinations (December
2023)
- Read the Roadmap.
- Open a PDF version of the Roadmap.
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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
updated edition reflects guidance issued through November 30, 2023.
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.
Also available is the latest edition of
On the Radar, a
high-level summary of emerging issues and trends related to
the accounting and financial reporting topics addressed in
the Roadmap.
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
community.