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.
Providing an overall perspective of the banking merger and acquisition marketplace, this September 2024 white paper includes industry-wide data on bank mergers and acquisitions since 2000, with a focus on 2022-2024.
This June 2024 white paper, an update to our 2021 version, provides readers with an overall perspective of the merger marketplace as well as valuation metrics from the work that Wilary Winn has performed.
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.
Key Takeaway This paper explores strategic considerations, tax consequences, and legal & regulatory issues related to the recent trend of credit unions buying banks. How Can We Help You? Released…
This June 2018 white paper is designed to share what we have learned since the new FAS ASC 805 purchase accounting rules took effect on January 1, 2009, and to address the most common questions we encounter.
Summary Douglas Winn spoke at the 2017 AICPA National Conference on Credit Unions on Merger Strategies. Key topics include: How Can We Help You? Released November 2017
This 2017 paper describes how goodwill can arise through a merger transaction, how to amortize or test the goodwill for impairment, FASB’s simplification of the goodwill impairment assessment model, and how goodwill will be treated for risk-based capital purposes beginning in 2019. Please note that FASB continues to review the accounting for goodwill. Please see our blog post from February 2022.
Key Takeaway Wilary Winn offers a complete set of merger-related valuation and accounting services, including determinations of fair value, true-ups of accretion, goodwill impairment testing, and accounting for loans with…