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Accounting for Business Combinations and Consolidation of Noncontrolling Issues

Author/Moderator: Teresa D.Thamer, CPA, CFE
Publisher: AICPA
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The accounting for Business Combinations has changed substantially with the issuance of FASB ASC 805 Business Combinations [previously SFAS No. 141(R)]. CPAs will now need to fully grasp the effects of FASB ASC 805 [previously SFAS No. 141(R)]. This course goes beyond the "what" by using various case studies to show you "how" to implement these new requirements.
  • Apply the significant provisions of FASB ASC 805 [previously SFAS No. 141(R)] and the implications of the standard on the accounting for business combinations
  • Tackle specific issues such as acquisition negotiations and deal structures, the effect on financial projections used to model the acquisition, the effect on future earnings forecasts and debt covenants, the expanded required disclosures, and 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 of communications to stakeholders impacted by the implementation of FASB ASC 805 [previously SFAS No. 141(R)]
Prerequisite: A basic understanding of FASB ASC 805 [previously SFAS No. 141(R)] and related U.S. GAAP

NASBA Field of Study: Accounting
Level: Advanced
Recommended CPE Credit: 8
Important Information on Your CPE Credit
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Product# 745152
Availability: In Stock
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