Financial Reporting Resource Center: Business combinations

Financial Reporting Insights articles

• Clarification of derecognition guidance for nonfinancial assets

White papers and other resources

• 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
• Accounting for mergers and acquisitions: 2015 update
• U.S. GAAP vs. IFRS: Business combinations at-a-glance
• Business combinations: Insurance statutory accounting vs. GAAP