October 2014
Intermediate to advanced
1512 pages
57h 40m
English
book
Wiley GAAP 2015: Interpretation and Application of Generally Accepted Accounting Principles 2015
by Joanne M. Flood
Content preview from Wiley GAAP 2015: Interpretation and Application of Generally Accepted Accounting Principles 2015
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Chapter 45ASC 805 BUSINESS COMBINATIONS
Transactions and Events Accounted for as Business Combinations
Techniques for Structuring Business Combinations
Accounting for Business Combinations under the Acquisition Method
Accounting for Leveraged Buyouts
Spin-offs and Reverse Spin-offs
PERSPECTIVE AND ISSUES
Subtopics
ASC 805, Business Combinations, consists of six subtopics:
- ASC 805-10, Overall, which provides guidance on transactions accounted for under the acquisition method
- ASC 852-20, Identifiable Assets and Liabilities, and Any Noncontrolling Interest, deals with specific aspects of the acquisition method
- ASC 805-30, Goodwill or Gain from Bargain Purchase, Including Consideration Transferred, like ASC 805-20, 805-30 deals with specific aspects of the acquisition method
- ASC 805-40, Reverse Acquisitions, provides guidance on business combinations that are reverse acquisitions
- ASC 805-50, Related Issue, which offers guidance two items that are similar, but not the same, as a business combination: acquisition of assets and transactions between entities under common control
- ASC 805-740, Income Taxes, which provides “incremental guidance” on business combinations and on acquisitions by a not-for-profit entity.
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