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Becker Professional Education

Foundations of Business Combinations and Noncontrolling Interests

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Overview / Abstract:

With practical examples, a clear presentation of facts, and review of relevant definitions, participants will familiarize themselves with the critical background, context, and tools to understand the issues and changes related to business combinations and noncontrolling interests in consolidated financial statements. After completing this session, you will be able to:

List the scope and exceptions under business combinations (ASC 805)
Define, compare, contrast, and apply the following concepts and how they are accounted for under ASC 805
Fair value
Contingent consideration
Restructuring or exit activity costs
Acquisition-related costs
Assets acquired and liabilities assumed
Goodwill
Contingent assets and liabilities
Indemnification assets
Reacquired rights
In-process R&D
Bargain purchases
List the scope and definitions under noncontrolling interest in consolidated financial statements (ASC 810)
Define, compare, contrast, and apply the following concepts and how they are accounted for under ASC 810
Measurement
Geography
Net loss
Business combination achieved in stages
More control and loss of control

Expiration

Aug 18, 2020

Discipline(s)

Accounting , Financial Advisor CE

Format

Online

Cost

79.00

Credits / Hours

3.00 CPE

Keywords / Search Terms

Becker Professional Education

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