Purchase Course

Accounting for Business Combinations (Virtual)   

16

Estimated CPE
Tuition
$1,495.00
Approximate Length
16:00:00
Course Number
21-VC-261-EE
Course Leader
Dan Gode
16

Estimated CPE
Tuition
$1,495.00
Approximate Length
16:00:00
Course Number
21-VC-261-EE
Course Leaders
Dan Gode
Course Leader
Dan Gode

Course Details

Timely and technically accurate accounting is indispensable to a successful business combination. We are introducing a custom-designed online seminar to help you understand and apply accounting for acquisitions (ASC 805), non-controlling interests (ASC 810), intangible assets (ASC 360), goodwill (ASC 350), and the related deferred tax effects. Rather than merely describing these standards, we endeavor to explain their logic and consequences via hands-on, spreadsheet-based examples and real cases. We provide the journal entries necessary to apply these standards as well as discuss the implications of these standards to M&A structuring and their future EPS consequences. This facilitates effective collaboration with the finance team.

The June seminar will run as follows:
Day 1: 11:00 AM – 5:00 PM EST
Day 2: 12:00 PM – 5:00 PM EST
Day 3: 12:00 PM – 5:00 PM EST

By attending all 3 training days you will be eligible to earn up to 16 CPE credits.

The August seminar will run daily from 11:00 AM - 3:00 PM EST.

By attending all 4 training days you will be eligible to earn up to 16 CPE credits. 

 
Topics

  • Overview of ASC 805 with practical examples to explain the core concepts
  • Definition of a business and why it matters
  • Cost of acquiring the target, contingent consideration, and share-based awards
  • Allocation of the acquisition cost to the acquired assets and assumed liabilities
  • Deferred tax consequences of step-ups
  • Intangible assets and goodwill (ASC 350 and ASC 360)
  • Accounting for non-controlling interests (ASC 810)

Course Leader
Dan Gode, Co-founder, Almaris Consulting and Training 

Keywords
ASC Topic 805, ASC Topic 810, ASC Topic 350, ASC Topic 360, FAS 141R, FAS 142, FAS 160, Acquisitions, Business Combinations, Assets Purchases versus Business Acquisitions, Definition of a Business, Consideration, Earnouts and Contingent Consideration, Acquired Share-Based Compensation, Assets Acquired and Liabilities Assumed, Goodwill, Intangible Assets, Reporting Units, Deferred Taxes for Acquisitions, Taxable Transactions and Tax-Deductible Goodwill, Impairments


Other Details

Special Notice/Instruction: NASBA Delivery Method: Group Internet Based
Prerequisite: Knowledge of Basic Accounting

Level of Knowledge: Intermediate
Field of Study: Accounting
Delivery Method: Virtual Instructor Led Training
8/23 - 8/26/2021

Timely and technically accurate accounting is indispensable to a successful business combination. We are introducing a custom-designed online seminar to help you understand and apply accounting for acquisitions (ASC 805), non-controlling interests (ASC 810), intangible assets (ASC 360), goodwill (ASC 350), and the related deferred tax effects. Rather than merely describing these standards, we endeavor to explain their logic and consequences via hands-on, spreadsheet-based examples and real cases. We provide the journal entries necessary to apply these standards as well as discuss the implications of these standards to M&A structuring and their future EPS consequences. This facilitates effective collaboration with the finance team.

The June seminar will run as follows:
Day 1: 11:00 AM – 5:00 PM EST
Day 2: 12:00 PM – 5:00 PM EST
Day 3: 12:00 PM – 5:00 PM EST

By attending all 3 training days you will be eligible to earn up to 16 CPE credits.

The August seminar will run daily from 11:00 AM - 3:00 PM EST.

By attending all 4 training days you will be eligible to earn up to 16 CPE credits. 

 
Topics

  • Overview of ASC 805 with practical examples to explain the core concepts
  • Definition of a business and why it matters
  • Cost of acquiring the target, contingent consideration, and share-based awards
  • Allocation of the acquisition cost to the acquired assets and assumed liabilities
  • Deferred tax consequences of step-ups
  • Intangible assets and goodwill (ASC 350 and ASC 360)
  • Accounting for non-controlling interests (ASC 810)

Course Leader
Dan Gode, Co-founder, Almaris Consulting and Training 

Keywords
ASC Topic 805, ASC Topic 810, ASC Topic 350, ASC Topic 360, FAS 141R, FAS 142, FAS 160, Acquisitions, Business Combinations, Assets Purchases versus Business Acquisitions, Definition of a Business, Consideration, Earnouts and Contingent Consideration, Acquired Share-Based Compensation, Assets Acquired and Liabilities Assumed, Goodwill, Intangible Assets, Reporting Units, Deferred Taxes for Acquisitions, Taxable Transactions and Tax-Deductible Goodwill, Impairments


Special Notice/Instruction: NASBA Delivery Method: Group Internet Based
Prerequisite: Knowledge of Basic Accounting

Level of Knowledge: Intermediate
Field of Study: Accounting
Delivery Method: Virtual Instructor Led Training
Dates


8/23 - 8/26/2021