This course provides a high-level overview of the accounting and reporting requirements for business combinations under ASC Topic 805. The guidance aims to enhance the relevance, reliability, and comparability of financial information related to business combinations and their impact on a reporting entity’s financial statements.

Learning Objectives
Upon completion of this course, you will be able to:
•    Identify the definition of a business as it relates to a business combination transaction
•    Recognize steps involved in the acquisition method
•    Recognize how assets and liabilities of a business combination are recorded/measured
•    Identify how to measure goodwill and gains from bargain purchases
•    Identify the measurement period for business combinations
•    Recognize the relief afforded to private and not-for-profit entities for business combinations

To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate. 

A course evaluation form is provided for your feedback, upon course completion. Participants have 1 year from the date of purchase/enrollment to complete this course 

Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/