This course provides an in-depth overview of the accounting and reporting requirements with respect to business combinations as prescribed by Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 805, Business Combinations. The overall objective of the guidance included within ASC 805 is to improve the relevance, representational faithfulness, and comparability of the information that a reporting entity provides in its financial reports about a business combination and its effects. Note that this course reflects changes issued through ASU No. 2017-01.
- Teacher: sana data
SKU *: crs-1678792
Sell price $: 96.00
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Course Short Description:
This course provides an in-depth overview of the accounting and reporting requirements with respect to business combinations.
credit Hours: 0
CPE Credits Awarded *: 4
Approval Status: - None -
Course is for: ** Main Course Library **
Course Duration: 4
Complexity of Content: Foundational
Suppress in lists: No
Last Updated/Reviewed Date: March 8, 2024
Prerequisitses:
No advanced preparation or prerequisites are required for this course.
Learning Objective:
- Identify the definition of a business as it relates to a business combination transaction.
- Explore the steps involved in the acquisition method.
- Identify the acquisition date for a business combination.
- Recognize principles and exceptions in the measurement of assets and liabilities of a business combination.
- Discover and differentiate between the various categories of intangible assets.
- Recognize how to measure goodwill and gains from bargain purchases.
- Identify the measurement period for business combinations.
- Recognize financial statement disclosures related to business combinations.
- Identify the relief afforded to private entities with respect to accounting for business combinations.
- Discover and differentiate between measurement principles of business combinations and asset acquisitions.
Course Type: CPE Course
Format: On Demand
Audit & Accounting: Yes
Careers: No
Ethics (NASBA): No
Excel: No
Finance: No
Human Resources (HR): No
Internal Audit: No
Leadership & Management: No
Marketing: No
Operations: No
Productivity & Tech: No
Risk Management: No
Sales: No
Tax: No
Field of Study: - None -
Other: No
CPA: Yes
CPD-IES7: No
CPD-IES8: Yes
CMA: Yes
CFE: Yes
Yellow Book: No
CGFM: No
CIA: Yes
CRMA: Yes
CPP: No
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CTP: No
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CISM: No
CRISC: No
CISA: No
CIST: No
CRFS: No
SHRM-CP: No
SHRM-SCP: No
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SPHR: No
GPHR: No
aPHR: No
PHRca: No
PHRi: No
SPHRi: No
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CPE Credits: 4
Field of Study: Accounting
CPE Delivery Method: QAS Self-Study
Program Location:
Online
*Program Level: Basic
*Prerequisites:
No advanced preparation or prerequisites are required for this course.
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Hours: 4
Field of Study: Accounting
CPE Delivery Method: QAS Self-Study
Program Location:
Online
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CPE Credits: 4
Field of Study: Accounting
CPE Delivery Method: QAS Self-Study
Program Location:
Online
*Program Level: Basic
*Prerequisites:
No advanced preparation or prerequisites are required for this course.
Enable/Disable: Yes
CPE Credits: 4
Field of Study: Accounting
CPE Delivery Method: QAS Self-Study
Program Location:
Online
*Program Level: Basic
*Prerequisites:
No advanced preparation or prerequisites are required for this course.
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Program Location:
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*Prerequisites:
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Field of Study: Auditing and accounting
CPE Delivery Method: QAS Self-Study
CPE Credits: 4
Program Location:
Online
*Program Level: Basic
*Prerequisites:
No advanced preparation or prerequisites are required for this course.
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CPE Credits: 4
Field of Study: Other activities contributing to professional competence
CPE Delivery Method: QAS Self-Study
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*Program Level: Basic
*Prerequisites:
No advanced preparation or prerequisites are required for this course.
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No advanced preparation or prerequisites are required for this course.
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