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Know the Difference Between an Asset Acquisition vs. Business CombinationCode: 23-BUSCOMB
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Course description and objectives:
This course provides an overview of determining whether an acquisition should be accounted for as a business combination or simply as an acquisition of assets. This includes a focus on whether substantially all of the fair value of the gross assets acquired are concentrated in a single identifiable asset or a group of similar identifiable assets. This course also provides several comprehensive examples which walk through the application of the respective accounting guidance.
After reading the materials, participants will be able to:
- Recognize key differences between assets acquisitions and business combinations
- Identify the factors considered in determining whether an acquisition is a business combination
- Recognize if substantially all of the fair value of an acquisition is concentrated in a single asset or group of similar assets
- Identify indicators of an organized workforce
Presentation Method: Self-Study
CPE credit: 1 Hours
Program Level: Update
Advance Preparation: None
Exam expiration date: Participants must submit exams for grading within one year from the date of purchase