Business Combinations - U.S. GAAP vs. IFRSCode: 23-GAAPIFRS

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Course Details

22 pages

Course description and objectives:

This course provides an overview of the similarities and key differences between the business combination standards issued by the FASB (ASC Topic 805) and the IASB (IFRS 3). While these standards are very similar, as is the case with many areas of U.S. GAAP vs. IFRS, there are notable differences that are helpful to understand. Note that this course is not intended to provide an exhaustive discussion of these differences.

Learning Objectives

Upon completion of this course, you will be able to:

  •  List the key steps in the acquisition method for business combinations
  •  Recognize the applicable U.S. GAAP and IFRS standard with respect to business combinations
  •  Identify some of the key differences between ASC Topic 805 and IFRS 3

Presentation Method:  Self-Study

 

Category:  Accounting

CPE credit:  1 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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