QAS Self-Study
Overview
CPE Credits
1 Credits: Accounting
Course Description
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
• 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
Course Specifics
|
Course ID 1223569 |
Revision Date January 18, 2022 |
Number of Pages 31 |
Prerequisites There are no prerequisites. |
Advanced Preparation None |
Compliance information
NASBA Provider Number: 103220
CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)
Course Instructor
Kelen is a recognized author and reviewer of CPE courses and has authored over 120 courses (300+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics. His courses are available for purchase from many online CPE providers including the AICPA. Kelen also remained involved in CPA exam content development for nearly 10 years and authored more than a thousand multiple choice questions for various sections of the CPA exam. He also serves as an Editorial Advisor for the AICPA’s “Journal of Accountancy”. Kelen has nearly 20 years of progressive finance and accounting experience. He …
Business Combinations – U.S. GAAP vs. IFRS
$29.00 – $49.00
QAS Self-Study
Overview
CPE Credits
1 Credits: Accounting
Course Description
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
• 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
Course Specifics
|
Course ID 1223569 |
Revision Date January 18, 2022 |
Number of Pages 31 |
Prerequisites There are no prerequisites. |
Advanced Preparation None |
Compliance information
NASBA Provider Number: 103220
CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)
Course Instructor
Kelen is a recognized author and reviewer of CPE courses and has authored over 120 courses (300+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics. His courses are available for purchase from many online CPE providers including the AICPA. Kelen also remained involved in CPA exam content development for nearly 10 years and authored more than a thousand multiple choice questions for various sections of the CPA exam. He also serves as an Editorial Advisor for the AICPA’s “Journal of Accountancy”. Kelen has nearly 20 years of progressive finance and accounting experience. He …
Business Combinations – U.S. GAAP vs. IFRS
$29.00 – $49.00