Description
This course is designed to provide a deep dive into purchase accounting, also known as business combination accounting or the "acquisition method" of accounting for business combinations. You'll become familiar with ASC 805, Business Combinations and recent Codification updates impacting purchase accounting. We'll discuss the key analysis points, including the definition of a business and identify which transactions require the application of business combination accounting. The course covers common difficulties, including joint ventures and non-controlling interests, determining the acquisition date, valuation allowances and most balance sheet categories, including intangibles, inventory and deferred income taxes. Be sure to register for both courses in this series: Mergers & Acquisitions Part 1: The Accountant's Role Mergers & Acquisitions Part 2: Financial Accounting
Highlights
• Identifying the acquirer and the acquisition date
• Recognition and measurement issues on the acquisition date
• Intangible assets
• Deferred income taxes
• Stock options
Objectives
• Recognize the M&A process and the accountant's role
• Determine how deal drivers present opportunities for client service
• Evaluate critical deal points and terms
• Determine how to plan and execute an effective due diligence process
Designed For
Financial and accountant advisors.
Course Pricing
WYOCPA Member Fee
$159.00
Non-Member Fee
$209.00
Your Price
$209.00
Upcoming Courses
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Tax Season Update for Business with Steve Dilley
December 26, 2024
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Preparation, Compilations and Reviews-A Practical Workshop 2024
December 26, 2024
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Surgent's Buying and Selling a Business: Tax and Structuring Overview
December 26, 2024
View all upcoming courses