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.