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.