Handbook: Business combinations
Handbooks | October 2025
Latest edition: Our in-depth guide to accounting for acquisitions of businesses, updated for recent application issues.
Our comprehensive handbook provides detailed guidance and interpretations of ASC 805, with illustrative examples and Q&As. This October 2025 edition has been updated to include ASU 2025-03 and our latest interpretations based on frequent questions we experience in practice.
Applicability
- Companies involved with a business combination
- Companies that present goodwill in financial statements
Relevant dates
- Effective immediately
Report contents
- Scope
- Identifying a business combination
- Acquisition method
- Identifying the acquirer
- Determining the acquisition date
- Determining what is part of the business combination
- Initial recognition and measurement
- Subsequent measurement
- Disclosures
- Determining fair values
- Goodwill and other intangible assets
- Private companies and not-for-profit entities
- Pushdown accounting
- Combinations of entities under common control
- Joint venture formations
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