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 ...

A post-implementation review of the Financial Accounting Standards Board’s business combinations standard found lingering questions in the minds of some investors, particularly about fair value, ...

The American Institute of CPAs has published a new guide with information on best practices for the accounting and valuation of business combinations such as mergers and acquisitions. Processing ...