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Guides from the CPAs behind Aprilis: the issues that slow a close, the standard that governs them, and the numbers and journal entries that show how it works.

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Hypothetical examples, labelled assumptions, cited paragraphs.
Purchase accounting · ASC 805

5 Purchase Accounting Issues That Can Delay Your First Post-Acquisition Close

Acquisition date, consideration versus deal cash flows, acquired intangibles, contract liabilities and deferred taxes, and an opening balance sheet that reconciles. With a goodwill bridge, the day-one entry and a measurement-period adjustment.

Viola Amuta-Onuorah, CPA · October 2026Read the guide →
More guides are on the way. Each one is written and reviewed by a CPA, uses labelled hypothetical figures, and cites the Codification paragraphs it relies on.