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Mastering M and A Accounting - Deep Dive into ASC 805 (Course Id 2532)

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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

Accounting, Mastering, M and A, Accounting, Deep, Dive, ,ASC, 805, cpe, cpa, online course
Description :

This course provides an in-depth overview of the accounting and reporting requirements with respect to business combinations prescribed by ASC Topic 805The 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 : 30000
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 : 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:
  • Identify the definition of a business as it relates to a business combination transaction
  • List the steps involved in the acquisition method
  • Identify the acquisition date for a business combination
  • Recognize how assets and liabilities of a business combination are recorded/measured
  • Differentiate between the various categories of intangible assets
  • Recognize how to measure goodwill and gains from bargain purchases
  • Identify the measurement period for business combinations
  • Recognize financial statement disclosures related to business combinations
  • Identify the relief afforded to private and not-for-profit entities for business combinations

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

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