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AICPA's Guide to Business Combinations, Goodwill and Other Consolidation Issues

Author/Moderator: J. Russell Madray, CPA, CIA, CMA, CFM
Publisher: AICPA
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Learn how FASB ASC 805, Business Combinations (SFAS No. 141R) and FASB ASC 810, Consolidation (SFAS No. 160) have changed the rules for business combinations and accounting for noncontrolling interests. Develop standards for applying the acquisition method and how to apply fair value concepts under FASB ASC 805. Identify variable interest entities' impact under FASB ASC 810 (FIN 46R). Learn how FASB ASC 810 deals with noncontrolling interests, including initial recognition and transactions affecting control.

Objectives: 
  • Properly account for a business combination under FASB ASC 805 (SFAS No. 141R)
  • Understand the accounting for non-controlling interests
  • Determine when and when not to consolidate

Prerequisite:  Basic understanding of the principles of consolidation

NASBA Field of Study: Accounting
Level: Intermediate
Recommended CPE Credit: 8
Important Information on Your CPE Credit
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Product# 735164
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