Know the Differences Between an Asset Acquisition vs. Business Combination
This course provides an overview of determining whether an acquisition should be accounted for as a business combination or simply as an acquisition of assets. This includes a focus on whether substantially all of the fair value of the gross assets acquired are concentrated in a single identifiable asset or a group of similar identifiable assets. This course also provides several comprehensive examples which walk through the application of the respective accounting guidance.

Course Publication Date: November 04, 2022

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

Author:Kelen Camehl
Course No:ACT-ACQCOMB-25002
Recommended CPE:1.00
Delivery Method:QAS Self Study
Level of Knowledge:Basic
Advanced Preparation:None
Recommended Field of Study:Accounting
Learning Objectives
  • Recognize key differences between assets acquisitions and business combinations.
  • Identify the factors considered in determining whether an acquisition is a business combination.
  • Recognize if substantially all of the fair value of an acquisition is concentrated in a single asset or group of similar assets.
  • Identify indicators of an organized workforce.

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:

Sponsor Number: 109423


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