Companies pursuing mergers and acquisitions will often negotiate a deal structure that addresses their specific objectives and motivations. Nuanced deal terms, however, can have a significant impact on future earnings.
25 January 2021 | Updated 11 March 2021
Domestic SPAC mergers - financial reporting and accounting considerations
Accounting for SPAC merger transactions can be complex. We discuss common accounting and financial reporting issues in our new In depth.
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US In depth 2021-01
03 November 2020
Understanding earnouts in the current environment
Hear PwC go back to the basics to discuss the fundamentals of earnouts and other types of contingent consideration.
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Hear PwC go back to the basics to discuss the fundamentals of earnouts and other types of contingent consideration.
Listen now »
US Podcast
12 August 2020
Why special purpose acquisition companies (SPACs) have become a popular way to go public
Special purpose acquisition companies (SPACs) have become a preferred way for many experienced management teams and sponsors to take companies public. A SPAC raises capital through an initial public offering (IPO) for the purpose of acquiring an existing operating company. Subsequently, an operating company can merge with (or be acquired by) the publicly traded SPAC and become a listed company in lieu of executing its own IPO.
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US PwC insights
21 June 2020
Acquiring an asset or a business? It matters in deal models
There are several ways that asset acquisitions impact deal models differently than business acquisitions. Which ones better suits your strategy?
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US In the loop
31 January 2017
M&A accounting advisory services
How strategically approaching ASC 805 can help improve deal evaluation, structuring and communication
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US PwC insights
Consolidation: A journey through the VIE model
Hear PwC partners discuss the variable interest entity model and how it fits into the overall consolidation framework.
Asset vs. business acquisition: The differences you need to know
The deal is done. Now what? PwC partners discuss key differences in the accounting for asset acquisitions and business combinations.
Contingent consideration in business combinations
Contingent consideration can sometimes be comp expense rather than purchase price. Watch now to learn why.
Pushdown accounting overview
Pushdown accounting is now optional for companies that have been acquired in a business combination. PwC’s Jonathan Franklin discusses what it means and what to consider when deciding whether or not to apply pushdown accounting.
