Wiley GAAP 2016

45Asc 805 Business Combinations

1. Perspective and Issues
   1. Subtopics
   2. Technical Alerts
   3. Scope and Scope Exceptions
   4. Overview
2. Definitions of Terms
3. Concepts, Rules, and Examples
   1. Transactions and Events Accounted for as Business Combinations
   2. Qualifying as a Business
   3. Techniques for Structuring Business Combinations
   4. Accounting for Business Combinations under the Acquisition Method
      1. Step 1—Identify the Acquirer
      2. Step 2—Determine the Acquisition Date
      3. Step 3—Identify Assets and Liabilities Requiring Separate Accounting
      4. Example of Settlement of Preexisting Contractual Supplier Relationship; Contract Unfavorable to Acquirer
      5. Example of Settlement of Preexisting Contractual Supplier Relationship; Contract Favorable to Acquirer
      6. Step 4—Classify or Designate Identifiable Assets Acquired and Liabilities Assumed
      7. Step 5—Recognize and Measure the Identifiable Tangible and Intangible Assets Acquired and Liabilities Assumed
      8. Example of Acquirer Replacing Acquiree Awards without the Obligation to do so
      9. Example of Acquirer Replacement Awards Requiring no Postcombination Services Exchanges for Fully Vested Acquiree Awards Where the Employees have Rendered all Required Services by the Acquisition Date
      10. Example of Acquirer Replacement Awards Requiring Performance of Postcombination Services Exchanged for Acquiree Awards for Which all Requisite Services had been Rendered by the Acquiree's Employees as of the Acquisition Date
      11. Example of Acquirer Replacement Awards Requiring Performance of Postcombination Services ...