ASC 805 and 810: business combinations and consolidation

Excel model

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• Purchase price allocation modelExcel downloadConsideration, fair value adjustments with deferred tax, goodwill, and the non-controlling interest under both methods, with a bargain purchase check. IFRS 3.

3 guides

• ASC 805 business combinations explained3 minute readASC 805 business combinations explained: the acquisition method, the definition of a business, goodwill, noncontrolling interest and the measurement period.
• ASC 810 consolidation explained3 minute readASC 810 consolidation explained: the variable interest entity and voting interest models, controlling financial interest and noncontrolling interest.
• Variable interest entities under ASC 8103 minute readWhat a variable interest entity is under ASC 810: what makes an entity a VIE, the primary beneficiary test, examples and the private company alternative.

About these guides

The guides explain the standard in our own words, with our own examples, and point to the paragraphs they rely on. They are general information, not advice for your situation. Read them alongside the standard itself, and check when your regulator adopts it.