Accounting for Business Combinations

Overview

This course covers the accounting and reporting requirements for business combinations under FASB ASC Topic 805. The objective is to enhance the relevance, accuracy, and comparability of financial information related to business combinations.

Find this course for your license

License or Certification

Regulator

Objectives

identify the definition of a business as it relates to a business combination transaction
list the steps involved in the acquisition method
recognize principles and exceptions in the measurement of assets and liabilities of a business combination
recognize financial statement disclosures related to business combinations
identify the relief afforded to private entities with respect to accounting for business combinations
differentiate between measurement principles of business combinations and asset acquisition

Designed For:

Practicing CPAs, both in public accounting and business and industry -- controllers, accountants, and other financial accounting personnel

WebCE® 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. For more information regarding WebCE administrative policies such as refunds, cancellations and concerns, please contact Support Services at 877-488-9308.

Course Information

Adding additional credit may change exam requirements.

Advanced Preparation:

None

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