This course provides an overview of accounting and reporting challenges encountered in M&A transactions. The primary focus is on the top challenges faced by accountants in the preparation and execution of M&A accounting, from valuation and due diligence to post-acquisition integration. This course provides an overview of how to address complex issues such as identifying the acquirer, measuring fair value, allocating purchase price, and accounting for goodwill and contingent consideration.

Learning Objectives
Upon completion of this course, you will be able to:
•    Identify the accounting acquirer in mergers and reverse acquisitions
•    Recognize the impact of pre-acquisition contingencies on accounting
•    Determine the treatment of acquisition-related costs
•    Distinguish between purchase agreement terms and their accounting impact
•    Select the appropriate valuation method for contingent consideration
•    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/