More Perspectives: Business Combinations
Transaction-Related Valuation Issues
Now more than ever, companies need to get to the right values that will meet the needs of all deal stakeholders and will stand up to audit and regulatory scrutiny.
Long-Lived Intangible Assets
Long-lived intangible assets are recognized separately from goodwill in a business combination under Accounting Standards Codification 805 (ASC 805) if they meet either the separability or the contractual-legal criterion.
Podcast: The Ongoing Evolution of Goodwill Accounting
With FASB reviewing the standards for goodwill, PJ Patel, co-CEO and senior managing director, dives into the evolving complexities in the field in this podcast.