Which threshold does this course address for asset concentration?

This Know the Differences Between an Asset Acquisition vs Business Combination course addresses whether substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar assets.

Which term does this course define for a business combination?

This course addresses what constitutes a business and the definition of a business combination under the applicable accounting guidance.

Which examples does this course walk through for the guidance?

This course provides comprehensive examples that walk through the application of the accounting guidance for distinguishing an asset acquisition from a business combination.

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Know the Differences Between an Asset Acquisition vs. Business Combination (Course Id 2090)

QAS / Registry

Author:	Kelen Camehl, CPA, MBA
Course Length:	Pages: 12 \|\|\| Word Count: 6955 \|\|\| Review Questions: 3 \|\|\| Final Exam Questions: 5
CPE Credits:	1.0
IRS Credits:	0
Price:	$12.95
Passing Score:	70%
Course Type:	Text

Know the Differences Between an Asset Acquisition vs. Business Combination - CPE course for CPAs

Technical Designation:	Technical
Field Of Study:	Accounting
Approved Audience:	NASBA QAS - NASBA Registry
Key Takeaways:	This course explains how to determine whether an acquisition should be accounted for as a business combination or as an asset acquisition. Focuses on whether substantially all of the fair value of gross assets acquired is concentrated in a single identifiable asset or group. Provides comprehensive examples walking through the application of the respective accounting guidance. Addresses how this determination affects the accounting treatment of an acquisition. Worth 1.0 CPE credit in Accounting as a self study text course on asset acquisitions versus business combinations, requiring a 5 question final exam preceded by 3 review questions (optional) and a 70% passing score.
Frequently Asked Questions:	Which threshold does this course address for asset concentration? This Know the Differences Between an Asset Acquisition vs Business Combination course addresses whether substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar assets. Which term does this course define for a business combination? This course addresses what constitutes a business and the definition of a business combination under the applicable accounting guidance. Which examples does this course walk through for the guidance? This course provides comprehensive examples that walk through the application of the accounting guidance for distinguishing an asset acquisition from a business combination. How many CPE credits does this Know the Differences Between an Asset Acquisition vs Business Combination course provide? Know the Differences Between an Asset Acquisition vs Business Combination is a Technical, self study text course in Accounting worth 1.0 CPE credit, requiring a 5 question final exam preceded by 3 review questions (optional) at 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 determining whether an acquisition should be accounted for as a business combination or simply as an acquisition of assets. This includes a focus on whether substantially all of the fair value of the gross assets acquired are concentrated in a single identifiable asset or a group of similar identifiable assets. This course also provides several comprehensive examples which walk through the application of the respective accounting guidance.
Usage Rank:	13846
Release:	2022
Version:	1.0
Prerequisites:	None.
Experience Level:	Overview
Additional Contents:	Complete, no additional material needed.
Additional Links:	External: What Is an Asset Acquisition Strategy? Internal: Business Combinations US GAAP and IFRS Internal: A Practical Guide to Mergers, Acquisitions and Divestitures (v13) External: IFRS 3 - Business Combinations (IAS Plus summary)
Advance Preparation:	None.
Delivery Method:	QAS Self Study
Intended Participants:	Anyone needing Continuing Professional Education (CPE).
Revision Date:	06-Mar-2026
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:	Know the Differences Between an Asset Acquisition vs. Business Combination - CPE course for CPAs
Learning Objectives:	Course Learning Objectives Upon completion of this course, you will be able to: Recognize key differences between assets acquisitions and business combinations Identify the factors considered in determining whether an acquisition is a business combination Recognize if substantially all of the fair value of an acquisition is concentrated in a single asset or group of similar assets Identify indicators of an organized workforce
Course Contents:	Chapter 1 - Know the Differences Between an Asset Acquisition vs. Business Combination Course Learning Objectives Course Overview Introduction Overall Differences � Asset Acquisition vs. Business Combination What is a Business Combination? Definition of a Business Review Questions Single or Similar Asset Threshold Substantially All Assessment Organized Workforce Considerations Outputs Are Present Presence of Goodwill Illustrative Examples � Business or Not? Example #1 � Acquisition of Real Estate Example #2 � Acquisition of a Drug Candidate Example #3 � Acquisition of a Television Station Example #4 � Acquisition of a Manufacturing Facility Example #5 � Acquisition of Brands Review Questions Glossary of Key Terms

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Know the Differences Between an Asset Acquisition vs. Business Combination (Course Id 2090)

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Key Takeaways:

Frequently Asked Questions:

Which threshold does this course address for asset concentration?

Which term does this course define for a business combination?

Which examples does this course walk through for the guidance?

How many CPE credits does this Know the Differences Between an Asset Acquisition vs Business Combination course provide?

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