This paper, released in 2026, is an update to the 2017 version. Goodwill is an intangible asset arising from the purchase accounting required when completing a merger or acquisition. The resulting goodwill can be amortized or remain on the balance sheet at recorded value subject to annual impairment testing.
This August 2025 white paper update provides readers with an overall perspective of the credit union merger marketplace through 2024 as well as valuation metrics from the work that Wilary Winn has performed.
This Wilary Winn webinar, originally presented in June 2025 to Baker Tilly staff, highlights the steps required to comply with ASC 805 Business Combinations when completing a merger or acquisition and focuses on the implications arising from these deals.
Wilary Winn recently presented on mergers & acquisitions accounting at America’s Credit Unions Finance Council Conference. This presentation highlights the steps required to comply with ASC 805 Business Combinations when completing a merger and focuses on the implications arising from these deals.
This presentation, delivered at the CUNA Finance Council Conference in May 2023, focuses on the key accounting implications that a merger can have on credit union financial statements on day one and thereafter.