Overview
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Applying the Acquisition Method
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Accounting Alternative for Eligible Entities
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Exceptions to the Recognition Requirement
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Measuring Assets Acquired and Liabilities Assumed
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Measurement Principle Exceptions
Course Description
Did you realize that M&A activity has resulted in more than $10 TRILLION in domestic activity since 2013?
All the merger activities have put the accounting for business combinations under ASC 805 in the spotlight.
Are you struggling with accounting for business combinations under ASC 805?
If so, I have great news!
In this online CPE webinar, we’ll walk you through the important requirements of ASC 805, as well as provide you with detailed in-depth training for business combination accounting.
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.Â
This CPE text-based accounting course provides an in-depth overview of this step based on the standards prescribed by the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 805 (“Business Combinations”)
Learning Objectives
- To identify the steps within the acquisition method for business combinations.
- To analyze overall recognition conditions for intangible assets.
- To distinguish between different categories of intangible assets.
- To recognize the accounting alternative available for private and not-for-profit entities.
- To discuss overall measurement principles including specific exceptions.
Recommended For
- This online CPE webinar is recommended for CPAs, CMAs, CVAs, ABVs, and other accounting and finance professionals desiring to upgrade their knowledge over complex issues in business combination accounting.
Who Should Attend?
- Accountant
- Accounting Firm
- Accounting Managers
- Accounting Practice Owners
- Accounts Director
- Bookkeepers & Accountants & Tax Preparers
- Certified Management Accountant (CMA)
- Certified Public Accountant (CPA)
- CFO/Controller
- Chief Accounting Officer
- Cloud Accountants
- CPA (Industry)
- CPA - Mid Size Firm
- CPA - Small Firm
- CPA in Business
- Entrepreneurial CPA
- Senior Accountant
- Staff of Accounting Firm
- Young CPA