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| Author : | Kelen Camehl, CPA, MBA |
| Course Length : | Pages: 63 ||| Word Count: 26,336 ||| Review Questions: 12 ||| Final Exam Questions: 20 |
| CPE Credits : | 4.0 |
| IRS Credits : | 0 |
| Price : | $35.95 |
| Passing Score : | 70% |
| Course Type: | NASBA QAS - Text - NASBA Registry |
| Technical Designation: | Technical |
| Primary Subject-Field Of Study: | Accounting - Accounting for Course Id 2532 |
| Overview : | |
| Description : |
This course provides an in-depth overview of the accounting and reporting requirements with respect to business combinations prescribed by 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 : | 32500 |
| Release : | 2025 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
What Are Mergers and Acquisitions (M&A)?
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 12-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 - 2532 |
| Keywords : | Accounting, Mastering, M and A, Accounting, Deep, Dive, ,ASC, 805, cpe, cpa, online course |
| Learning Objectives : |
Course Learning Objectives Upon completion of this course, you will be able to:
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| Course Contents : | Chapter 1 - Mastering M and A Accounting - Deep Dive into ASC 805 Course Learning Objectives Course Overview Introduction Definition of a Business 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 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 Financial Statement Disclosures Reverse Acquisitions Private & Not-For-Profit Accounting Alternatives Conclusion Review Questions Glossary of Key Terms |
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