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Accounting Standard Codification Topic 805 (“ASC 805”), Business Combinations, was designed to provide additional transparency in purchase accounting. The biopharmaceutical industry is a clear beneficiary. With significant contingent payouts, the purchase considerations paid for pre-revenue drug development companies are extremely difficult to assess. Under ASC 805, financial statements provide much better information about the values

The Social Gaming has been one of the most active sectors for M&A transactions in the global technology industry. With the promise of significant growth and almost immediate profitability,social game developers provide for attractive acquisition targets in buy vs. build strategy.  Please download our summary by clicking on the image below. While M&A activity is

Financial Accounting Standards Board (FASB) and the Securities and Exchange Commission (SEC) have consistently emphasized the importance of accurate business combination accounting.  The introduction of the substantially updated guidance coincided with the recession, resulting in 2010 to be the first full year for the healthy, post-FAS 141R M&A activity.  We studied the accounting purchase price