Business Combinations, Goodwill, and Other Intangible Assets  

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. All ASUs issued through 2023-01 are included in the course.

This course is most beneficial to professionals new to business combinations who may be at the staff or entry level in organization but also for a seasoned professional with limited exposure to business combinations.