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M-and-A Accounting - A Quick Guide to ASC 805 (Course Id 2525)

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Author : Kelen Camehl, CPA, MBA
Course Length : Pages: 31 ||| Word Count: 13,844 ||| Review Questions: 6 ||| Final Exam Questions: 10
CPE Credits : 2.0
IRS Credits : 0
Price : $17.95
Passing Score : 70%
Course Type: NASBA QAS - Text - NASBA Registry
Technical Designation: Technical
Primary Subject-Field Of Study:

Accounting - Accounting for Course Id 2525

Accounting, M-and-A, Quick, Guide, ASC, 805, cpe, cpa, online course
Description :

This course provides a high-level overview of the accounting and reporting requirements for business combinations under ASC Topic 805. The guidance aims to enhance the relevance, reliability, and comparability of financial information related to business combinations and their impact on a reporting entity’s financial statements.   

Usage Rank : 16667
Release : 2025
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 : 04-Apr-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.
Approved Audience :

NASBA QAS - Text - NASBA Registry - 2525

Keywords : Accounting, M-and-A, Quick, Guide, ASC, 805, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

Upon completion of this course, you will be able to:
  • Identify the definition of a business as it relates to a business combination transaction
  • Recognize steps involved in the acquisition method
  • Recognize how assets and liabilities of a business combination are recorded/measured
  • Identify how to measure goodwill and gains from bargain purchases
  • Identify the measurement period for business combinations
  • Recognize the relief afforded to private and not-for-profit entities for business combinations

Course Contents :

Chapter 1 - M-and-A Accounting - A Quick Guide to ASC 805

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/Measuring Identifiable Assets & Liabilities

Review Questions

Step 4: Recognizing and Measuring Goodwill or Gain from a Bargain Purchase

Measurement Period

Business Combination Achieved in Stages

Subsequent Measurement

Reverse Acquisitions

Private & Not-For-Profit Accounting Alternatives

Conclusion

Review Questions

Glossary of Key Terms

Click to go to: Accounting CPE Courses | Online Accounting Courses for CPAs
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