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Course Details

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

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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: NASBA QAS - Text - Technical - NASBA Registry
Primary Subject-Field Of Study:

Accounting - Accounting for Course Id 2090

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 : 0
Release : 2022
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
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 - 2090

Keywords : Accounting, Know, Differences, Between, Asset, Acquisition, vs, Business, Combination, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

Upon completion of this course, you will be able to:
  • Recognize how executive compensation is adjusted to reflect actual compensation paid
  • Identify disclosure requirements related to performance measures
  • Recognize disclosure requirements not applicable to smaller reporting companies
  • Identify the effective date for the disclosure requirements
Course Contents :

Chapter 1 - Know the Differences Between an Asset Acquisition vs. Business Combination

Course Learning Objectives

Course Overview


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

CPE Accounting Course: https://www.cpethink.com/accounting-cpa-courses
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