To unlock this content, you must have the following:

Quick Reference Guide to Valuing Assets in Business Combinations

This guide is intended to serve as a quick reference to the allocation of total consideration transferred in a business combination under ASC 805. It discusses business combinations, fair value assumptions, valuation of tangible assets and identifiable intangible assets, and the allocation of the consideration to the identifiable assets acquired, liabilities assumed and non-controlling interests in an acquisition.