Insights, Issues and Practices: ICFR - A Guide to Designing and Operating an Effective System of Internal Control Over Business Combinations

Due to the complexity surrounding business combinations, Financial Executives International's Committee on Corporate Reporting has observed that many preparers expend significant effort in designing controls and developing documentation to operate an effective system of internal control at the time of a business combination and post-acquisition. This report contains insights from financial statement preparers compiled to help other preparers in their respective application of internal control over business combinations.

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ICFR 2019