2026 Business Combinations – Recognizing and Measuring Key Assets & Liabilities
This course provides a comprehensive overview of the accounting and reporting requirements for recognizing assets and liabilities in business combinations, as prescribed by ASC Topic 805. It focuses on the key principles and methodologies for identifying and measuring the assets acquired, liabilities assumed, and any noncontrolling interest in the acquiree.
Learning Objectives
Upon completion of this course, you will be able to:
• Identify the steps within the acquisition method for business combinations
• Identify overall recognition conditions for intangible assets
• Distinguish between different categories of intangibles assets
• Identify overall measurement principles including specific exceptions
• Recognize the accounting alternative available for private and not-for-profit entities
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/
