Working Draft of AICPA Accounting and Valuation Guide for Business Combinations provides guidance and illustrations for the accounting and valuation considerations of business combination transactions.

[This comprehensive guide is 450 pages long; we’ve had to split it into 2 parts for upload]

Working Draft of AICPA Accounting and Valuation Guide for Business Combinations provides guidance and illustrations for the accounting and valuation considerations of business combination transactions.

[This comprehensive guide is 450 pages long; we’ve had to split it into 2 parts for upload]

This text frequently referred to as the “CAC Monogram”, was prepared by The Appraisal Foundation and provides guidance on best practices surrounding the development of contributory asset charges to foster valuation practices that result in “reasonably consistent and verifiable value conclusions”.

This companion text expands on the example included in the CAC Monogram. The Toolkit “provides examples of other specific issues that were mentioned in the CAC Monograph but for which examples were not otherwise provided, allowing for comparison of alternative concepts or simply providing more information”.

This presentation facilitated by the American Society of Appraisers provides a fairly comprehensive introduction to intangible asset valuations.

KPMG provides an updated (June 2024) guide to accounting for acquisitions of businesses.

The AICPA’s precursor to their business combinations guide provides guidance for estimating the fair value of inventory - finished goods, work in process and raw materials. It also includes detailed examples.

BDO’S most recent guidance on lease accounting IFRS 16.