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FASB No. 141R: Business Combinations
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Author: CCH Editorial
Description:
This course distills No. 141 (Revised 2007), Business Combinations, into a digestible source that is designed to assist accounting practitioners in putting these principles into practice.
FASB No. 141R completes a joint effort by the FASB and IASB to standardize the reporting for business combinations as part of the international convergence project. FASB No. 141R replaces FASB No. 141 and establishes requirements as to how an acquirer in a business combination should:
- Recognize and measure, in its financial statements, the identified assets acquired, liabilities assumed, and any noncontrolling interest in the acquiree.
- Recognize and measure goodwill acquired in a business combination or a gain from a bargain purchase.
- Determine what information to disclose so that users can evaluate the business combination.
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Course Details:
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Price: $30.00
Field of Study: Accounting
Prerequisites: none
Level: Basic
Advanced Preparation: None
Course was last updated on: 07/22/08
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Library:
Learning Center Core
Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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| Credit Available For: |
Units |
| CPE |
2.0 CPE |
| QAS |
2.0 CPE |
| Enrolled Agent (Accepted by the IRS) |
2.0 CPE |
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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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