Overview
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Summary of ASU 2017-01 Provisions
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Definition of Assets and Liabilities
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Examples of Accounting for Preexisting Relationships
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Contingent Payments to Employees
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Customer Related Identifiable Intangible Assets
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.
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.