QAS Self-Study
Overview
CPE Credits
2 Credits: Accounting
Course Description
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”)
Learning 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
Course Specifics
|
Course ID 1203537 |
Revision Date December 3, 2021 |
Number of Pages 51 |
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 85 courses (225+ 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 has also remained involved in CPA exam content development for nearly 10 years and has 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 over 15 years of progressive finance and accounting …
Recognizing Assets and Liabilities in a Business Combination
$58.00 – $78.00
QAS Self-Study
Overview
CPE Credits
2 Credits: Accounting
Course Description
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”)
Learning 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
Course Specifics
|
Course ID 1203537 |
Revision Date December 3, 2021 |
Number of Pages 51 |
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 85 courses (225+ 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 has also remained involved in CPA exam content development for nearly 10 years and has 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 over 15 years of progressive finance and accounting …
Recognizing Assets and Liabilities in a Business Combination
$58.00 – $78.00