Mastering M&A Accounting - Deep Dive into ASC 805Code: 27-MAACCT

Price: $39.00
Add to Cart

Course Details

Pages:67
Course Objectives
This course provides an in-depth overview of the accounting and reporting requirements with respect to business combinations prescribed by ASC Topic 805. The overall objective of the guidance included within ASC 805 is to improve the relevance, representational faithfulness, and comparability of the information that a reporting entity provides in its financial reports about a business combination and its effects.

Learning Objectives
Upon completion of this course, you will be able to:
  •  Identify the definition of a business as it relates to a business combination transaction
  •  List the steps involved in the acquisition method
  •  Identify the acquisition date for a business combination
  •  Recognize how assets and liabilities of a business combination are recorded/measured
  •  Differentiate between the various categories of intangible assets
  •  Recognize how to measure goodwill and gains from bargain purchases
  •  Identify the measurement period for business combinations
  •  Recognize financial statement disclosures related to business combinations
  •  Identify the relief afforded to private and not-for-profit entities for business combinations
Category: Accounting

Recommended CPE Hours: 4

Level of knowledge: Overview

Prerequisite: General understanding of Accounting

Advanced Preparation: None
Processing...
$39.00
Select Desired Format:


No reviews yet.

For more information regarding refunds, complaints, or cancellation policies, please contact our offices at 817-477-0222.

American CPE, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

 

NASBA QAS Sponsor number 108096