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Author: |
Kelen Camehl, CPA, MBA |
Course Length: |
Pages: 59 ||| Word Count: 27,066 ||| Review Questions: 12 ||| Final Exam Questions: 20 |
CPE Credits: |
4.0 |
IRS Credits: |
0 |
Price: |
$35.95 |
Passing Score: |
70% |
Course Type: |
Text |
Technical Designation: |
Technical |
Field Of Study: |
Accounting |
Approved Audience: |
NASBA QAS - NASBA Registry |
Key Takeaways: |
This course addresses the top accounting and reporting challenges in mergers and acquisitions transactions, from valuation and due diligence through post acquisition integration.
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Frequently Asked Questions: |
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Description: |
This course provides an overview of accounting and reporting challenges encountered in M&A transactions. The primary focus is on the top challenges faced by accountants in the preparation and execution of M&A accounting, from valuation and due diligence to post-acquisition integration. This course provides an overview of how to address complex issues such as identifying the acquirer, measuring fair value, allocating purchase price, and accounting for goodwill and contingent consideration. |
Usage Rank: |
31176 |
Release: |
2025 |
Version: |
1.0 |
Prerequisites: |
None. |
Experience Level: |
Overview |
Additional Contents: |
Complete, no additional material needed. |
Additional Links: |
External: What Are Mergers and Acquisitions (M&A)?
Internal: Business Combinations US GAAP and IFRS
Internal: M and A Accounting - A Quick Guide to ASC 805
External: A Guide to Accounting for Mergers and Acquisitions (CFI)
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Advance Preparation: |
None. |
Delivery Method: |
QAS Self Study |
Intended Participants: |
Anyone needing Continuing Professional Education (CPE). |
Revision Date: |
13-Mar-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. |
Keywords: |
Top Challenges in M-and-A Accounting - From Valuation to Integration - CPE course for CPAs |
Learning Objectives: |
Chapter 1
Chapter 2
Chapter 3
Chapter 4
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Course Contents: |
Chapter 1 - Pre-Acquisition - Planning and Due Diligence Chapter Overview Learning Objectives Introduction Identifying the Acquirer Pre-Acquisition Contingencies Acquisition-Related Costs Contingent Consideration The Role of the Purchase Agreement Conclusion Review Questions Chapter 2 - Acquisition Date Initial Recognition and Measurement Chapter Overview Learning Objectives Introduction Recognizing & Measuring Identifiable Assets & Liabilities Classifying or Designating Recognizing Assets Acquired and Liabilities Assumed Recognition Exceptions Measuring Assets Acquired and Liabilities Assumed Noncontrolling Interests Exceptions to the Measurement Principle Conclusion Review Questions Chapter 3 - Post-Acquisition Accounting and Reporting Chapter Overview Learning Objectives Introduction Goodwill Bargain Purchase Business Combination Achieved in Stages Income Tax Considerations Subsequent Measurement of Assets & Liabilities Conclusion Review Questions Chapter 4 - Post-Acquisition Testing and Disclosures Chapter Overview Learning Objectives Introduction Overall Accounting for Goodwill Impairment Testing Requirements Qualitative vs. Quantitative Performing the Qualitative Test Performing the Quantitative Test Financial Statement Disclosures Common Pitfalls in Post-Acquisition Accounting Conclusion Review Questions Glossary of Key Terms |
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