ASC 805: Business Combinations
Description
Accounting for business combinations under U.S. GAAP is a complex area of accounting that most auditors and financial statement preparers don't face on a daily basis. This collection of accounting for business combinations CPE courses covers ASC 805 in-depth. Become an expert in ASC 805 Business Combinations with this collection of three eLearning courses (eligible for 3.0 CPE credits)!
The first online course focuses on the definition of a business and key features of a business combination to distinguish it from an asset acquisition under U.S. GAAP. It provides an overview of the 4-step acquisition method, including a discussion of when assets and liabilities should be recognized separately from goodwill. Topics covered in this course include:
- Introduction to business combinations
- Scope of ASC 805
- Overview of the acquisition method
The second online course dives deeper into acquisition accounting under ASC 805, including covering exceptions to the general recognition and measurement principles for assets and liabilities acquired. It also covers the accounting for noncontrolling interests, as well as the measurement period adjustments. Topics covered in this course include:
- Refresher of business combination fundamentals
- Exceptions to the recognition and measurement principles
- Noncontrolling interest
- Measurement period adjustments
- Disclosure requirements
In the final online course, you walk through an example acquisition and identify the proper accounting treatment in accordance with ASC 805 so you can apply what you’ve learned.
Start your business combination training today. Purchase these courses as a collection and save! Interested in group discounts for your team? Contact us today to learn more!
Additional Information
| Expiration | This course, collection, or subscription expires one year from the date of purchase. The post-course assessment for each course must be satisfactorily completed, as evidenced by a passing grade of at least 70%, by the expiration date to be awarded any qualifying continuing professional education (CPE) credit. |
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| Refund or Cancellation Policy | For more information regarding refunds, concerns, and program cancellation policies, please contact the GAAP Dynamics Support Team via email at support@gaapdynamics.com or call (804) 897-0608. |
Original price was: $370.$249Current price is: $249.
This Collection includes the following courses:
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