When accountants face the prospect of a business combination, there will be many challenges to prepare for in the deal and the accounting for it. One of the first challenges is the strategic ...
Acquiring entities are required to measure contract assets and liabilities acquired in a business combination in accordance with FASB’s Topic 606 revenue recognition guidance, according to a new FASB ...
The US Financial Accounting Standards Board (FASB) has released an Accounting Standards Update (ASU) to enhance the requirements for identifying the accounting acquirer in FASB Accounting Standards ...
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