Business Combinations: Advanced Issues and Disclosures
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Description
Now that you are familiar with the basic accounting for business combinations under ASC 805, you’re ready to level up! This CPE-eligible, eLearning course (1.0 CPE) dives deeper into more advanced business combination issues, including exceptions to the general recognition and measurement guidelines for acquired assets and liabilities. We discuss the accounting for noncontrolling interests, which arise when an entity acquires less than 100% of a business. And what about measurement period adjustments? You learn that the measurement period is not always one year and, more importantly, it is not a blank check to throw everything into goodwill! This course concludes with a discussion of the ASC 805 disclosure requirements.
This is the second course in our three-part business combinations training series.
This course is included in the following collections:
Learning Objectives
By the end of this course, you should be able to:
- Recognize exceptions to the recognition and measurement principles of ASC 805
- Define a noncontrolling interest
- Identify the measurement period and the required accounting for measurement period adjustments
Additional Information
| Last Updated | 04/01/2025 |
|---|---|
| CPE Credit | 1.0 |
| Field of Study | Accounting |
| Instructional Delivery Method | QAS Self Study |
| Knowledge Level | Advanced |
| Prerequisites | Knowledge of accounting for Business Combinations under ASC 805 or completion of the course Business Combinations: Overview of ASC 805. |
| Advanced Preparation | None |
| 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. |
| 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. |
$120
1h 00m
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