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Business Combinations - Recognizing and Measuring Key Assets & Liabilities
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Business Combinations - Recognizing and Measuring Key Assets & Liabilities
Course Description:
This course provides a comprehensive overview of the accounting and reporting requirements for recognizing assets and liabilities in business combinations, as prescribed by ASC Topic 805. It focuses on the key principles and methodologies for identifying and measuring the assets acquired, liabilities assumed, and any noncontrolling interest in the acquiree.
Learning Objectives:
Upon successful completion of this course, participants will be able to:
Course Description:
This course provides a comprehensive overview of the accounting and reporting requirements for recognizing assets and liabilities in business combinations, as prescribed by ASC Topic 805. It focuses on the key principles and methodologies for identifying and measuring the assets acquired, liabilities assumed, and any noncontrolling interest in the acquiree.
Learning Objectives:
Upon successful completion of this course, participants will be able to:
- Identify the steps within the acquisition method for business combinations
- Identify overall recognition conditions for intangible assets
- Distinguish between different categories of intangibles assets
- Identify overall measurement principles including specific exceptions
- Recognize the accounting alternative available for private and not-for-profit entities
Course Number:
KC103
NASBA Field of Study:
Accounting
Level:
Basic
Author/Instructor:
Kelen F. Camehl, CPA, MBA
Publication Date:
January 2025
CPE Credits:
2
Prerequisites:
None
Advanced Preparation:
None
KC103
NASBA Field of Study:
Accounting
Level:
Basic
Author/Instructor:
Kelen F. Camehl, CPA, MBA
Publication Date:
January 2025
CPE Credits:
2
Prerequisites:
None
Advanced Preparation:
None
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