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Handbook: Business combinations
Latest edition: Our in-depth guide to accounting for acquisitions of businesses, updated for recent application issues.
Business combinations
Business combinations
KPMG webcast on ASU 2020-06, affecting convertible debt, contracts in an entity’s own equity and EPS.
April 7, 2022
Business combinations under common control
Discussion paper proposes to reduce diversity under IFRS® Standards for acquisitions within a group
IFRS® Institute: Business Combinations
IFRS webcast providing an overview of business combination guidance under IFRS 3.
October 2, 2024
AICPA’s Business Combinations Accounting and Valuation Guide
The guide provides key insights and detailed examples for valuation professionals, financial statement preparers and auditors.
Proposed ASU addresses business combinations with VIEs
The proposed ASU would reduce differences in the accounting acquirer when the transaction involves a VIE.
FASB issues business combination amendments
KPMG reports on changes to accounting for revenue contracts acquired in a business combination.
Avoiding pitfalls in business combinations
Exploring challenges arising in acquisition accounting
Handbook: SEC reporting for business combinations
Our in-depth guide to the SEC’s filing and reporting requirements related to significant acquisitions and dispositions.