M&A Accounting
Important Accounting Changes
In December 2007, the FASB introduced FAS 141r and FAS 160, changing longstanding accounting rules for business combinations and noncontrolling (minority)...
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Purchase Price Allocation II
Let's now consider some slightly more advanced purchase price allocation (PPA) topics related to the fair valuation of assets acquired and liabilities...
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Purchase Price Allocation III
Purchase Price Allocation Under the Equity Method
In an M&A context under the equity method of accounting, we record the initial investment in an...
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Treatment of Options (FIN 44)
FASB Interpretation No. 44 ("FIN 44") governs the accounting treatment of stock options in business combinations, among other transactions involving...
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