Accounting for Acquisition of an Asset or a Group of Assets
This post explains how to account for asset purchases that aren’t businesses by allocating purchase costs based on fair values.
Accounting for Goodwill Impairment Under the Partial Goodwill Method
This post explains how to apply the partial goodwill method when accounting for goodwill impairment and excess losses.
Accounting for Reverse Acquisitions – Handling Non-Controlling Interests, Part 2
This post explains how to account for non-controlling interests in reverse acquisitions and adjust equity for non-participating shareholders.
Accounting for Reverse Acquisitions (Share-for-Share Exchanges), Part 1
This post covers how to account for reverse acquisitions when the legal acquiree becomes the accounting acquirer.
Accounting for a Business Combinations Under Common Control
This post discusses accounting for business combinations under common control, including key methods and disclosure practices.
How Non-US Accountant Can Navigate the IPO Process in the US
This post gives non-US accountants a quick guide to handling key steps in the US IPO process, especially for those working in SMEs with limited resources.