A practical guide to ASC 323 — significant influence, the equity method mechanics, handling losses and other-than-temporary impairment, and how it differs from consolidation and IFRS.
Accounting · Topic
US GAAP Business Combinations
Expert guides, analysis and tool comparisons on US GAAP Business Combinations from the kurums.com Accounting desk — written for business decision-makers and updated as the market moves.
- 5 guides
- Updated Jun 19, 2026
Latest in US GAAP Business Combinations
All guides
Non-Controlling Interests Under US GAAP: Measurement, Presentation and Ownership Changes
A practical guide to non-controlling interests under US GAAP — presentation within equity, fair value measurement, ownership changes, loss of control, and how it differs from IFRS.
Purchase Price Allocation Under US GAAP: How Acquisitions Hit the Balance Sheet
A practical guide to purchase price allocation under ASC 805 — the PPA process, identifying and valuing acquired intangibles, the measurement period, and the effect on post-acquisition earnings.
ASC 810 Consolidation and the Variable Interest Entity Model Under US GAAP
A practical guide to ASC 810 — the voting interest and variable interest entity models, identifying the primary beneficiary, the consolidation process, and how it differs from IFRS 10.
ASC 805 Business Combinations: The Acquisition Method and Purchase Price Allocation
A practical guide to ASC 805 — the acquisition method, purchase price allocation, contingent consideration, the measurement period, and the impact on post-acquisition earnings.