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12/8/2019
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Course 171044 - Business Combinations & Consolidated Reporting
  Course Description
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This Course is based on the electronic .pdf file(s) Business Combinations And Consolidated Financial Reporting
by: Delta CPE   (2014 )
Field of Study: Accounting
CPE Credit: 7 Hours
Level: Basic
Prereqs: None
State Exceptions: None
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Your Price:
Exam Only $58.00

There is no book for this course. The course is based on an electronic .pdf file which you can download now.
*Courses must be completed for CPE credit within one year of the date of
       purchase.

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Electronic Downloads:
Business Combinations And Consolidated Financial Reporting
by: Delta CPE, 2014, 112 pages
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Course Description:
In December 2007, when the FASB, after many years of deliberation, simultaneously issued two new standards reflected in the Codification as ASC 805, Business Combinations, and ASC 810, Consolidation. These statements, which require prospective treatment for new business combinations having fiscal years beginning after December 15, 2008, mandate what is referred to as the acquisition method. Moreover, the purchase method of accounting was no longer be permitted for acquisitions closed after the effective date of the new rules. This course emphasizes both the theory and practice relating the acquisition method standards. A comparison of old (e.g., poolings of interest and purchase methods) and new rules will prepare practitioners for dealing with the variety of practices they will encounter at their clients or employers. This course also addresses the preparation of consolidated financial statements, the appropriate treatment of the costs affection a combination, and other related issues.

Course Topics:
Relevant Accounting Pronouncements The Acquisition Method
Treatment of Goodwill Treatment of Intangible Assets
Push Down Accounting Steps to Accounting under the Acquisition Method
Spin-Offs Accounting For Transfers of Financial Assets (ASC
Combined Financial Statements Schlumberger NV 2010
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