Business Combinations and Consolidation (111304A-13)
Description
The accounting for business combinations has changed substantially with
the issuance of the recent Business Combinations guidance. CPAs working
in this area need to fully grasp the effects of this guidance. This
course goes beyond the “what” by using various case studies to show you
“how” to implement this guidance.
Learning Objectives
Understand the implications of the guidance on the accounting for
business combinations
Apply the significant provisions of the Business
Combinations guidance
Tackle specific issues such as acquisition
negotiations and the expanded required disclosures
Identify the
additional internal controls and skills needed to meet the required use
of fair values and various measurement and re-measurement periods
Discuss the impact on the content, timing and method ofc ommunications
to stakeholders impacted by the implementation of the Business
Combinations guidance.
Major Topics
Overview of the Key Components of the Business Combinations Guidance
and Their Implications
Areas Impacted by the Business Combinations
Guidance on Financial Reporting and Valuation Affecting All Industries
and How It Broadens the Application of Fair Value Measurements
Acquisition Negotiations, Deal Structures and Related Costs
Earnings
Forecasts and Financial Ratios Practical Applications
Informative and
Expanded Disclosures
Course Level
Advanced
CPE Field of Study
Accounting
4
Auditing
4
Prerequisites
A basic understanding of business combinations and related U.S. GAAP
