Wiley GAAP: Financial Statement Disclosure Manual

47ASC 805 BUSINESS COMBINATIONS

1. Authoritative Literature
   1. Techniques for Structuring Business Combinations
   2. Subtopics
   3. Scope and Scope Exceptions
   4. Transactions and Events Accounted for as Business Combinations
   5. Qualifying as a Business
      1. Clarifying the Definition of a Business
      2. The Elements of a Business
      3. Presence of Goodwill
   6. Accounting for Business Combinations Under the Acquisition Method
   7. Private Company Alternative for Accounting for Identifiable Intangible Assets in a Business Combination
   8. ASC 805‐40, Reverse Acquisitions
   9. ASC 805‐50, Related Issues—Pushdown Accounting
2. Practice Alert
3. Presentation and Disclosure Requirements
   1. Presentation
      1. Preparation and Presentation of Consolidated Financial Statements
      2. Financial Statement Presentation in Period of Transfer
      3. Comparative Financial Statement Presentation for Prior Years
   2. Disclosures
      1. Business Combinations Occurring During a Current Reporting Period or After the Reporting Date but Before the Financial Statements Are Issued
      2. The Financial Effects of Adjustments That Relate to Business Combinations That Occurred in the Current or Previous Reporting Periods
      3. Business Combinations Occurring During a Current Reporting Period or After the Reporting Date but Before the Financial Statements Are Issued
      4. The Financial Effects of Adjustments That Relate to Business Combinations That Occurred in the Current or Previous Reporting Periods
      5. Business Combinations Occurring During a Current Reporting Period or After the Reporting Date but Before ...