Course Information

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Accounting for Business Combinations (Third Edition)
Author: Julia K. Brazelton

Description:
Accounting for Business Combinations focuses on several concepts related to business combinations including deferred tax assets, deferred tax liabilities, the determination of goodwill and how to report business combinations.

Specifically, it covers:

  • the implementation of SFAS No. 141, which eliminates pooling of interests
  • various definitions related to combinations
  • proper procedures for allocating the purchase price to net assets
  • treatment of goodwill
  • deferred tax assets and liabilities
  • brief treatments of preacquisition contingencies, special banking rules, consolidated statements, and disclosure requirements

Course Details:
Price:  $48.00
Field of Study:  Accounting
Prerequisites:  None
Level:  Overview
Advanced Preparation:  None
Course was last updated on:  05/22/06
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Library:
Learning Center Core

Technical Requirements:
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Credit Available For: Units
CPE 4.0 CPE
QAS 4.0 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

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