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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 : |
What Is an Asset Acquisition Strategy?
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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 - 2090 |
| Keywords : | Accounting, Know, Differences, Between, Asset, Acquisition, vs, Business, Combination, cpe, cpa, online course |
| Learning Objectives : |
Course Learning Objectives
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| 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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