Recognizing Assets & Liabilities in a Business CombinationCode: 23-COMBAN

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Course Details

43 pages

Course description and objectives:

Recognizing assets acquired and liabilities assumed in a business combination is a critical step in applying the acquisition method process to business combinations. This step is also one of the more significant steps involved in a business combination transaction. Given the importance of the recognition of assets and liabilities, it’s critical that you have a good understanding of the principles and requirements related to this step in the process. This course provides an in-depth overview of this step based on the standards prescribed by Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 805 (“Business Combinations”)

Course Objectives:

Upon completion of this course, you 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
  • Recognize the accounting alternative available for private and not-for-profit entities
  • Identify overall measurement principles including specific exceptions

  

Presentation Method:  Self-Study

 

Category:  Accounting

CPE credit:  2 Hour

Program Level:  Update

Prerequisites:  None

Advance Preparation:  None

Exam expiration date:  Participants must submit exams for grading within one year from the date of purchase

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American CPE, 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

 

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