Accounting for Business Combinations
SKU: CPE-07-079
Credit Hours: 4
Category: Accounting
Delivery Method: Online PDF
Instructor: Kelen F. Camehl
Course Description:
This course will identify the definition of a business as it relates to a business combination transaction
This course will cover the following topics:
- Identify the definition of a business as it relates to a business combination transaction
- List 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
- 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
- Differentiate between measurement principles of business combinations and asset acquisitions