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Who’s the accounting acquirer? Navigating new bus com guidance
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 acquirer
6:12 – New FASB guidance applicable when the legal acquiree is a variable interest entity (VIE)
10:33 – Factors to consider when determining the…
The skinny
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