This April 2026 white paper is an update of the 2016 version and is designed to share what we have learned since the FAS ASC 805 purchase accounting rules took effect in 2009, while addressing the most common questions we encounter.
This April 2026 white paper is an update to the 2018 version and is designed to share what we have learned since the FAS ASC 805 purchase accounting rules took effect in 2009 and addresses the most common questions we encounter.
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.
Providing an overall perspective of the banking merger and acquisition marketplace, this March 2026 white paper includes industry-wide data on bank mergers and acquisitions since 2000, with a focus on the most recent four years.
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.
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 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…