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Business Combinations, Goodwill, and Other Intangible Assets  

CATEGORY: Accounting & Auditing
COURSE ID: CLCOMA, VERSION 9.00
(255)
Online & Mobile, Download
4 CPE Credits
Level: Basic

Understand the implications of business combinations as regulated by the FASB Accounting Standards Codification Topic 805 including how to identify the acquirer and acquiree. In addition, the application of the acquisition method is addressed with emphasis on the calculation of goodwill and the computation of a bargain purchase. Furthermore, this course presents the amortization of intangibles and indicators, recognition and measurement associated with impairments of goodwill and other intangible assets. In the final chapter, financial statement presentation, disclosure, and other issues are explained.

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