Deloitte
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Roadmap Series

Business Combinations

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Roadmap
Business Combinations (December 2023)

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This Roadmap provides Deloitte’s insights into and interpretations of the guidance in ASC 805 on business combinations, pushdown accounting, common-control transactions, and asset acquisitions as well as an overview of related SEC reporting requirements. The updated edition reflects guidance issued through November 30, 2023.
The accounting frameworks for business combinations, pushdown accounting, common-control transactions, and asset acquisitions have been in place for many years. However, views on the application of the frameworks continue to evolve, and entities may need to use significant judgment in applying them to current transactions.
Also available is the latest edition of On the Radar, a high-level summary of emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap.
Be sure to check out other titles in Deloitte’s Roadmap series, our comprehensive, easy-to-understand collection of accounting guides on selected topics of broad interest to the financial reporting community.