Course ID: BCAG

Business Combination Accounting, Including Goodwill

This course focuses on the initial recognition and measurement of a business combination, including goodwill and non-controlling interests. Topics will include special considerations, such as how to account for pre-existing relationships, valuing the consideration transferred, and measuring the assets acquired and liabilities assumed. (Available in 2 or 4 hour format)


Learning Objectives

  • Describe the basic principles that underlie business combinations
  • Discuss the four step business combination model
  • Explain initial recognition and measurement matters, including goodwill and non-controlling interests
  • Describe how to handle special circumstances, such as pre-existing relationships and arrangements and share-based payment replacement awards

Major Topics

  • Identifying the buyer
  • Determining the acquisition date
  • Recognition and measurement of assets acquired, liabilities assumed, and noncontrolling interest
  • Recognizing goodwill or bargain purchase gain
  • Determining consideration transferred
  • Proper treatment of special considerations, such as pre-existing relationships and share-based payment replacement awards

Who Should Attend

Public and industry accountants at all levels interested in remaining current on technical accounting and financial reporting requirements


Fields of Study

Accounting

Prerequisites

Knowledge of currently effective technical standards


Provider

Business Learning Institute

CPE Credits

4.0

Level

Basic

This course is available for your group as:

 

Let's Roll!

To learn more or customize this course for your group, complete this form and a BLI team member will get back with you shortly.


Or, contact BLI: 888-481-3500 or learn@blionline.org
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