Accounting for Goodwill Impairment Under the Partial Goodwill Method
This blog post explains the partial goodwill method for accounting for goodwill impairment, detailing how to allocate impairment losses between recognized and notional goodwill, and how to distribute excess losses to other assets, with a practical example and insights into complexities.
Accounting for Reverse Acquisitions – Handling Non-Controlling Interests, Part 2
This blog post explains how to account for non-controlling interests in reverse acquisitions, detailing the impact of non-participating shareholders on consideration exchanged and equity adjustments, with illustrative examples and financial statement adjustments.
Accounting for Reverse Acquisitions (Share-for-Share Exchanges), Part 1
This blog post explains the accounting principles for reverse acquisitions (share-for-share exchanges), detailing how to account for transactions where the legal acquiree is the accounting acquirer, with examples and considerations for when the acquiree constitutes a business or not.
Accounting for a Business Combinations Under Common Control
This blog post discusses the accounting treatment for business combinations under common control (BCUCC), where control remains within the same group, outlining the challenges and current practices, including the book-value method and disclosure requirements.
How Non-US Accountant Can Navigate the IPO Process in the US
This blog post provides a brief guide for non-US accountants navigating the US IPO process, detailing essential tasks such as preparing financial statements, supporting SEC filings, and assisting with financial projections, with practical tips and resources for successful execution.