Accounting for Business Combinations is written by experts in the field and provides analysis and real-world examples for almost any issue that may be raised in a business combination. This guide provides analysis of the issues covered by FASB Topic 805, Business Combinations, as well as in-depth coverage of all other related guidance.

The first few chapters of Accounting for Business Combinations provide background information on the genesis of business standards. Chapters 3 through 6 provide guidance on the accounting, determination and allocation of cost, and the financial statement disclosures relating to business combinations. Subsequent chapters discuss topics such as the reporting requirements for domestic SEC-registered companies, accounting for goodwill, and financial statement disclosures for intangible assets.

The topics addressed are covered through in-depth discussions, illustrated examples, exhibits, and useful checklists. For instance, Chapter 4, entitled "Determining the Cost of the Acquired Entity," includes illustrative examples and subsequent analysis for applying the principles discussed. There are also a number of checklists included throughout the text to help the reader apply the lessons learned, such as the financial statement disclosure checklists at the end of Chapter 6, Financial Statement Disclosures.

Topics covered in Accounting for Business Combinations include FASB Codification Topic 805 - Business Combinations
Overview of major accounting pronouncements relating to mergers and acquisitions
Determination of the cost of the acquired entity
Allocation of the costs of the acquired entity
Financial statement disclosures
Reporting requirements for SEC registered companies
Accounting for goodwill
Accounting of intangible assets other than goodwill