Ryan Blacker

Ryan Blacker, a director at PwC’s National Office, shares insights on the complexities of identifying the accounting acquirer in business combinations. He discusses how new FASB guidance impacts this crucial determination, especially for variable interest entities. The conversation covers the importance of control in acquisitions, the differences between voting interest entities and variable interest entities, and the implications of misidentifying the acquirer. Ryan also highlights effective dates and transition guidelines for implementing the recent accounting standards.