Accounting for Business Combinations and Related Topics
A Roadmap to Accounting for Business Combinations and Related Topics (Updated December 2009)
The attached publication, A Roadmap to Accounting for Business Combinations and Related Topics (Updated December 2009), which is part of Deloitte’s Roadmap series, replaces the July 2009 version and reflects the FASB Accounting Standards Codification. Other significant changes include:
- An expanded discussion of situations in which an entity might obtain control of another entity.
- Additional guidance on the recognition and measurement of inventory and property, plant, and equipment in a business combination.
- Broader coverage of the accounting for contingent consideration and share-based payments.
- New guidance on push-down accounting.
We hope that you find this new Roadmap edition useful and informative.