Course ID: ACM

Accounting Considerations for Mergers and Acquisitions, Including Business Combinations

This course covers accounting considerations throughout the life cycle of merger and acquisition activity. The official guidance to be reviewed is primarily located in Topics 350 (Goodwill) 805 (Business Combinations) and 810 (Consolidation). Numerical examples and cases will be provided throughout the course, and we will also be describing the significant differences between U.S. GAAP and International Financial Reporting Standards (IFRS).


LEARNING OBJECTIVES
  • Recognize the key financial reporting issues of mergers and acquisitions
  • Analyze financial and economic bases for key contractual terms and be able to explain the financial reporting implications to management

MAJOR TOPICS
  • Determining the accounting guidance applicable to an acquisition (variable interest entities, business acquisitions versus asset acquisitions)
  • Review of the Acquisition Method
  • Valuing Consideration
  • Challenges to Identifying and Measuring Assets Acquired and Liabilities Assumed
  • Step Acquisitions
  • Non-controlling Interests
  • Goodwill Impairment
  • SEC reporting considerations
  • Disclosures
  • Differences between IFRS and U.S. GAAP

DESIGNED FOR
Finance and accounting professionals who seek to learn more about mergers and acquisitions

FIELD OF STUDY
Accounting

PREREQUISITES
Experience in mergers and acquisitions

COURSE PRODUCER
Business Learning Institute

CPE CREDITS
4.0

LEVEL
Basic

This course is currently available for registration

DateHost OrgCPEFormat
11/14/17 Anne Arundel Accounting & Taxes, Inc. 4.0 Group Live --
11/16/17 Northrop Grumman Corporation Electronic Systems Sector 4.0 Group Live --
11/16/17 Northrop Grumman Corporation Electronic Systems Sector 4.0 Group Live --

This course is avaliable for your group as:

Group Live
 

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