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Business Combinations - U.S. GAAP vs. IFRSCode: 23-GAAPIFRS
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Course description and objectives:
This course provides an overview of the similarities and key differences between the business combination standards issued by the FASB (ASC Topic 805) and the IASB (IFRS 3). While these standards are very similar, as is the case with many areas of U.S. GAAP vs. IFRS, there are notable differences that are helpful to understand. Note that this course is not intended to provide an exhaustive discussion of these differences.
Upon completion of this course, you will be able to:
- List the key steps in the acquisition method for business combinations
- Recognize the applicable U.S. GAAP and IFRS standard with respect to business combinations
- Identify some of the key differences between ASC Topic 805 and IFRS 3
Presentation Method: Self-Study
CPE credit: 1 Hour
Program Level: Update
Advance Preparation: None
Exam expiration date: Participants must submit exams for grading within one year from the date of purchase