Know the Difference Between an Asset Acquisition vs. Business CombinationCode: 23-BUSCOMB

Price: $14.95
Add to Cart

Course Details

21 pages

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. 

Course Objectives:

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

 

Category:  Accounting

CPE credit:  1 Hours

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

Processing...
$14.95
Choose a Course 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