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

Price: $14.95
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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


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