Financial Reporting Resource Center: Business combinations

Financial Reporting Insights articles

• Business combinations: Allocation of amounts to foreign subsidiaries
• FASB extends accounting alternatives to not-for-profit entities
• Business combinations: Recognition and measurement of deferred revenue

White papers and other resources

• Business combinations: In motion
• Noncontrolling interests in business combinations
  
• Business combinations: Clarifying the definition of a business
• A guide to accounting for business combinations – third edition
• Simplified accounting for private companies: Goodwill
• Simplified accounting for private companies: Certain intangible assets
• U.S. GAAP vs. IFRS: Business combinations
• Business combinations: Insurance statutory accounting vs. GAAP