The accounting standard on Business Combinations, ASC 805, is one of the most complex and wide-ranging. This episode of Accounting Matters takes a look at this guidance and discusses the most important takeaways, including:What is considered a businessDetermining who acquired who and whenMechanics of the purchase price allocationContingent consideration arrangementsAnd more!For more information on Business Combinations:What You Need to Know About the Updates in ASC 805 (Business Combinations)How Accounting Should Support an Acquisition or MergerASC 805, Business CombinationsConnect with Embark on:LinkedInInstagramTwitterFacebookYouTube

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