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 ...

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 ...

The Financial Accounting Standards Board released an accounting standards update Monday to improve the requirements for identifying the accounting acquirer in business combinations such as mergers and ...