Financial Reporting Resource Center: Business combinations

Financial Reporting Insights articles

• Fourth edition of A guide to accounting for business combinations
• Update: Valuation of noncontrolling interests in business combinations
• 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

• Noncontrolling interests in business combinations
• A guide to accounting for business combinations – fourth 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