Accounting for Business Combinations - Self Study
This course provides an overview of the accounting and reporting requirements with respect to business combinations as prescribed by Financial Accounting Standards Board (FASB) Accounting Standards Codification (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.

Course Publication Date: September 15, 2022

This course is available with NO ADDITIONAL FEE if you have an active self study membership or all access membership or webinar membership or can be purchased for $10.00!

Author:Kelen Camehl
Course No:ACT-BUSCOMB-21322
Recommended CPE:1.00
Delivery Method:QAS Self Study
Level of Knowledge:Basic
Prerequisites:None
Advanced Preparation:None
Recommended Field of Study:Webinars - On Demand
Accounting
  
Learning Objectives
  • Identify the definition of a business
  • List the steps involved in the acquisition method
  • Identify the acquisition date for a business combination
  • 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

CPE Depot Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Sponsor Number: 109423

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