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| Author : | Kelen Camehl, CPA, MBA |
| Course Length : | Pages: 19 ||| Review Questions: 8 ||| Final Exam Questions: 10 |
| CPE Credits : | 2.0 |
| IRS Credits : | 0 |
| Price : | $17.95 |
| Passing Score : | 70% |
| Course Type: | NASBA QAS - Text - Technical - NASBA Registry |
| Primary Subject-Field Of Study: | Accounting - Accounting for Course Id 1703 |
| Description : | This CPA 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. |
| Usage Rank : | 0 |
| Release : | 2021 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
Business combinations and noncontrolling interests 2014 global
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 12-Dec-2022 |
| NASBA Course Declaration : | Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam. |
| Approved Audience : | NASBA QAS - Text - Technical - NASBA Registry - 1703 |
| Keywords : | Accounting, Accounting, Business, Combinations, 2 hour, version, cpe, cpa, online course |
| Learning Objectives : |
Course Learning Objectives
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| Course Contents : | Chapter 1 - Accounting for Business Combinations Course Learning Objectives Course Overview Introduction Definition of a Business The Acquisition Method Step 1: Identifying the Acquirer Step 2: Determining the Acquisition Date Review Questions Step 3: Recognizing and measuring the identifiable assets acquired, the liabilities assumed, and any noncontrolling interest in the acquiree Review Questions Business Combination Achieved in Stages Step 4: Recognizing and Measuring Goodwill or Gain from a Bargain Purchase Measurement Period Subsequent Measurement Review Questions Financial Statement Disclosures Reverse Acquisitions Income Tax Considerations Asset Acquisition vs. Business Combination Review Questions Glossary of Key Terms |
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