A roadmap to accounting for asset acquisitions (2017)

This Roadmap provides Deloitte’s insights into and interpretations of the guidance on accounting for an acquisition of an asset, or a group of assets, that does not meet the U.S. GAAP definition of a business in ASC 805-10.

A Roadmap to Accounting for Asset Acquisitions combines the principles from the “Acquisition of Assets Rather Than a Business” subsections of ASC 805-50 with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format. Further, the table of contents is a helpful navigational tool, providing links to topics and interpretations. 

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Subscribe to receive Roadmap series publications via e-mail. Archives are available on the US GAAP Plus site.


The Roadmap Series contains periodic collections of our accounting guidance on selected topics of broad interest to the financial reporting community.

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