In this episode, we explain how to identify the accounting acquirer in an acquisition—an essential first step in accounting for a business combination. We also outline key changes in the FASB’s new guidance (ASU 2025-03, Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity) that impact this assessment. In this episode, we discuss: 1:16 – Overview of business combinations and importance of identifying the acquirer6:12 – New FASB guidance applicable when the lega...
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In this episode, we explain how to identify the accounting acquirer in an acquisition—an essential first step in accounting for a business combination. We also outline key changes in the FASB’s new guidance (ASU 2025-03, Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity) that impact this assessment. In this episode, we discuss: 1:16 – Overview of business combinations and importance of identifying the acquirer6:12 – New FASB guidance applicable when the lega...
We continue our lease accounting miniseries with a focus on variable lease payments, an area that can significantly influence lease classification and measurement. In this episode, we explore the complexities of usage-based and index-based payments, fair market rent adjustments, in-substance fixed payments, and more – providing insights into how these variable rents affect the accounting and disclosures. In this episode, we discuss: 1:12 – Fixed versus variable lease payments and their ...
PwC's accounting podcast
In this episode, we explain how to identify the accounting acquirer in an acquisition—an essential first step in accounting for a business combination. We also outline key changes in the FASB’s new guidance (ASU 2025-03, Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity) that impact this assessment. In this episode, we discuss: 1:16 – Overview of business combinations and importance of identifying the acquirer6:12 – New FASB guidance applicable when the lega...
