This guide is intended to serve as a quick reference to the allocation of total consideration transferred in a business combination under ASC 805. It discusses:
Business combinations
Fair value assumptions
Valuation of tangible assets and identifiable intangible assets
It also covers the allocation of the consideration to the identifiable assets acquired, liabilities assumed and non-controlling interests in an acquisition.
We’re offering two versions for your use: a low-resolution PDF and a separate high-resolution file for professional printing.