Accounting for Business Combinations & Strategic Investments

Accounting for Business Combinations & Strategic Investments

CPE Credit: 4 Hours

Price: $250.00

CPD Credit: 3.5 Hours

NASBA Field of Study: Accounting

 

Overview

The rules for business combinations and consolidations are complex. To ensure financial statement compliance, financial professionals must possess a firm grasp of these rules. In this targeted accounting seminar, you will:

•  Review accounting and reporting for acquisitions, consolidations and noncontrolling interests

•  Learn to recognize and record acquisitions appropriately

•  Analyze differences between separable and legal/contractual intangibles and goodwill

•  Understand the complex goodwill impairment test and new emphasis on qualitative factors

 

BEIJING SEMINAR SERIES


Sign up for one or more of the following Half-Day Financial Accounting, US GAAP, and SEC Reporting Seminars being offered this December in Beijing:

Accounting for Business Combinations & Strategic Investments
Cash Flow Statements: Classification & Disclosure Issues

Fair Value Accounting & Reporting
Impairments & Intangibles: Current Accounting Issues
Lease Accounting New Standard (ASC 842): An Expert's Guide to Implementation
Revenue Recognition & the New Standard: A Step-by-Step Expert's Guide

 

Register for two or more seminars to increase your savings!
 

Pricing is as follows:

One Seminar: $250/¥1675
Two-Three Seminars (each): $225/¥1505
Four-Eight Seminars (each): $212.50/¥1425

Lunch is provided only for participants who attend two seminars in one day.

 

LEARNING OBJECTIVE  To provide accountants with a thorough understanding of the accounting rules for business
combinations and consolidations. This seminar will use real-world examples to show you how to put the rules into practice.

PREREQUISITE  Basic knowledge of financial accounting and reporting.    ADVANCE PREPARATION  None.    
PROGRAM LEVEL  Intermediate.    NASBA FIELD OF STUDY  Accounting.    DELIVERY METHOD  Group-Live.

Agenda

AGENDA HIGHLIGHTS


•  Financial statement impact of the business combination rules
   – Fair value
   – Contingent consideration and liabilities
   – Transaction costs and in-process R&D
   – Step acquisitions and the cost-accumulation model

•  Accounting, valuation and disclosures for noncontrolling interests, including those under common
   control

•  Accounting for acquisitions
   – Determining the acquirer
   – Value recognition
   – Disclosures

•  Goodwill and other intangible assets
   – Amortizable and nonamortizable assets
   – Separating goodwill from other intangibles
   – Determining goodwill and negative goodwill
   – Amortization, impairment and valuation issues
   – Goodwill impairment—the latest on reporting units, testing, qualitative factors and special
      exceptions

•  Consolidation requirements (ASC 810), including triggers for Variable Interest Entities

•  Clarifying the definition of a business—what qualifies to consolidate and what doesn’t

•  Pushdown accounting

•  FASB Simplification Initiative: impact on financial statements

Speakers

SEMINAR SPEAKERS


Experts from the Big 4 and other well-known accounting firms

Workshop

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Forum

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Location

Novotel Beijing Peace
3 Jinyu Hutong Wangfujing
Beijing 100006 China
(86 10) 6512 8833