Recognizing Assets & Liabilities in a Business CombinationCode: 23-COMBAN

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Course Details

43 pages

Course description and objectives:

Recognizing assets acquired and liabilities assumed in a business combination is a critical step in applying the acquisition method process to business combinations. This step is also one of the more significant steps involved in a business combination transaction. Given the importance of the recognition of assets and liabilities, it’s critical that you have a good understanding of the principles and requirements related to this step in the process. This course provides an in-depth overview of this step based on the standards prescribed by Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 805 (“Business Combinations”)

Course 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
  • Recognize the accounting alternative available for private and not-for-profit entities
  • Identify overall measurement principles including specific exceptions

  

Presentation Method:  Self-Study

 

Category:  Accounting

CPE credit:  2 Hour

Program Level:  Update

Prerequisites:  None

Advance Preparation:  None

Exam expiration date:  Participants must submit exams for grading within one year from the date of purchase

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