Business Combinations - Recognizing and Measuring Key Assets & LiabilitiesCode: 27-BUSCOMB

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Course Details

Pages: 39
Course Overview
This course provides a comprehensive overview of the accounting and reporting requirements for recognizing assets and liabilities in business combinations, as prescribed by ASC Topic 805. It focuses on the key principles and methodologies for identifying and measuring the assets acquired, liabilities assumed, and any noncontrolling interest in the acquiree.

Learning Objectives
Upon completion of this course, you will be able to:
  •  Identify the steps within the acquisition method for business combinations
  •  Identify overall recognition conditions for intangible assets
  •  Distinguish between different categories of intangibles assets
  •  Identify overall measurement principles including specific exceptions
  •  Recognize the accounting alternative available for private and not-for-profit entities
Category: Accounting

Recommended CPE Hours: 2

Level of knowledge: Overview

Prerequisite: General understanding of Accounting

Advanced Preparation: None
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