Which definition does this course identify for a business?

This Accounting for Business Combinations course teaches how to identify the definition of a business under ASC Topic 805.

Which steps does this course list for the acquisition method?

This course teaches how to list the steps involved in the acquisition method.

Which measurement does this course recognize for goodwill?

This course teaches how to recognize how to measure goodwill and gains from bargain purchases.

How many CPE credits does this Accounting for Business Combinations video course provide?

This Accounting for Business Combinations video course carries 1.0 CPE credit in Accounting as a Technical, self study course, requiring a 5 question final exam preceded by 4 review questions (optional) with a 70% passing score. CPEthink is approved by NASBA as a CPE sponsor and lists this course on the NASBA site as a courtesy for CPAs to search https://nasba.org.

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Accounting for Business Combinations (Video) (Course Id 1945)

Name: Accounting for Business Combinations (Video) (Course Id 1945)
Price: 14.95 USD
Availability: InStock

QAS / Registry

Author:	Kelen Camehl, CPA, MBA
Course Length:	Pages: 3 \|\|\| Review Questions: 4 \|\|\| Final Exam Questions: 5
CPE Credits:	1.0
IRS Credits:	0
Price:	$14.95
Passing Score:	70%
Course Type:	Video - Text

Accounting for Business Combinations (Video) - CPE course for CPAs

Technical Designation:	Technical
Field Of Study:	Accounting
Approved Audience:	NASBA QAS - NASBA Registry
Key Takeaways:	This video course explains the FASB ASC 805 guidance on accounting for business combinations under U.S. GAAP. Explains how to measure goodwill and recognize bargain purchase gains in a business combination. Covers disclosure requirements companies must meet when reporting a business combination. Addresses how ASC 805 improves the relevance and comparability of business combination reporting. Worth 1.0 CPE credit in Accounting as a self study video course on accounting for business combinations, requiring a 5 question final exam preceded by 4 review questions (optional) and a 70% passing score.
Frequently Asked Questions:	Which definition does this course identify for a business? This Accounting for Business Combinations course teaches how to identify the definition of a business under ASC Topic 805. Which steps does this course list for the acquisition method? This course teaches how to list the steps involved in the acquisition method. Which measurement does this course recognize for goodwill? This course teaches how to recognize how to measure goodwill and gains from bargain purchases. How many CPE credits does this Accounting for Business Combinations video course provide? This Accounting for Business Combinations video course carries 1.0 CPE credit in Accounting as a Technical, self study course, requiring a 5 question final exam preceded by 4 review questions (optional) with a 70% passing score. CPEthink is approved by NASBA as a CPE sponsor and lists this course on the NASBA site as a courtesy for CPAs to search https://nasba.org.
Description:	This course provides an 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. 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:	15556
Release:	2022
Version:	1.0
Prerequisites:	None.
Experience Level:	Overview
Additional Contents:	Complete, no additional material needed.
Additional Links:	External: Business combinations and noncontrolling interests 2014 global External: FASB ASC 805 Business Combinations External: PCAOB Business Combinations Audit Considerations Internal: Business Combinations US GAAP and IFRS Internal: US GAAP vs IFRS - Revenue Recognition & Business Combinations
Advance Preparation:	None.
Delivery Method:	QAS Self Study
Intended Participants:	Anyone needing Continuing Professional Education (CPE).
Revision Date:	07-May-2025
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.
Keywords:	Accounting for Business Combinations (Video) - CPE course for CPAs
Learning Objectives:	Course Learning Objectives Upon completion of this course, participants will be able to do the following: Identify the definition of a business List the steps involved in the acquisition method Identify the acquisition date for a business combination 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
Course Contents:	Chapter 1 - Accounting for Business Combinations Chapter 1 Review Questions Glossary of Key Terms

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Accounting for Business Combinations (Video) (Course Id 1945)

Author:

Course Length:

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IRS Credits:

Price:

Passing Score:

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Field Of Study:

Approved Audience:

Key Takeaways:

Frequently Asked Questions:

Which definition does this course identify for a business?

Which steps does this course list for the acquisition method?

Which measurement does this course recognize for goodwill?

How many CPE credits does this Accounting for Business Combinations video course provide?

Description:

Usage Rank:

Release:

Version:

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Experience Level:

Additional Contents:

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