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.
02 September 2021
Facts on SPACs: Accounting differences between private and public
In episode five of our Facts on SPACs series, we're explaining the key accounting changes to make in financial statements before going public.
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In episode five of our Facts on SPACs series, we're explaining the key accounting changes to make in financial statements before going public.
Listen now »
US Podcast
19 August 2021
Facts on SPACs: A focus on warrants, earnouts, and EPS
Our third episode in our Facts on SPACs series drills into common financing arrangements used by SPACs and their accounting treatment and impacts.
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Our third episode in our Facts on SPACs series drills into common financing arrangements used by SPACs and their accounting treatment and impacts.
Listen now »
US Podcast
12 August 2021
Facts on SPACs: Are you sure who’s the acquirer?
Tune in to this second podcast in our Facts on SPACs series to learn the key steps to identifying the accounting acquirer in a SPAC transaction.
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Tune in to this second podcast in our Facts on SPACs series to learn the key steps to identifying the accounting acquirer in a SPAC transaction.
Listen in »
US Podcast
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
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
Full disclosure: Business combinations
Our summer series on presentation and disclosure continues with a focus on business combinations.
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.
