M&A Accounting

In December 2007, the FASB introduced FAS 141r and FAS 160, changing longstanding accounting rules for business combinations and noncontrolling (minority)...

Let's now consider some slightly more advanced purchase price allocation (PPA) topics related to the fair valuation of assets acquired and liabilities...

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...

FASB Interpretation No. 44 ("FIN 44") governs the accounting treatment of stock options in business combinations, among other transactions involving...