Purchase Accounting Webinar [Video & PowerPoint]
Key Takeaway
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.
How Can We Help You?
Founded in 2003, Wilary Winn LLC and its sister company, Wilary Winn Risk Management LLC, provide independent, objective, fee-based advice to over 600 financial institutions located across the country. We provide services for CECL, ALM, Mergers & Acquisitions, Valuation of Loan Servicing and more.
Released June 2025
Introduction
This presentation highlights the steps required to comply with ASC 805 Business Combinations when completing a merger or acquisition. This includes the valuation process of the acquired/merging-in entity, the day one fair value adjustments, and the ongoing accounting arising from the merger.
We provide a comprehensive overview of valuation methods, the basis for day one and ongoing accounting under ASC 805, and insight into current valuation metrics. Most importantly, we explore implications arising from these deals, including the impact to regulatory and GAAP equity, estimated goodwill and other intangibles, and the ongoing earnings impact from amortization or accretion of the day one fair value adjustments. We also provide an update regarding CECL’s impact on merger accounting, including the latest from FASB on purchased credit deteriorated assets.