Business Combinations & Consolidations Webinar
Overview
Business combinations and consolidations remain some of the most technical and judgment-driven areas in financial reporting. This session offers a comprehensive look at the accounting, valuation, and disclosure considerations that accompany mergers, acquisitions, and other complex transactions. Participants will gain a deeper understanding of how to apply professional judgment, interpret evolving guidance, and ensure accuracy in financial statements amid a shifting regulatory landscape.
- Examine the real-world implications of evolving financial accounting and regulatory standards
- Understand how valuation techniques impact post-acquisition reporting and analysis
- Explore strategies for improving transparency and consistency in consolidation processes
- Strengthen your ability to navigate complex deal structures with confidence and financial reporting in mind
Objective
To provide CPAs and other finance professionals with a clear understanding of how to accurately account for, value, and report business combinations and consolidations under current standards.
Emphasis
- Update on today’s mergers & acquisitions landscape: due diligence, types of acquirers, deal structure, and common issues
- Important definitions: measurement period, contingent consideration, intangible assets, and more
- Accounting for business combinations, from identifying the acquirer to determining the goodwill amount
- How to tell the difference between a business and an asset acquisition
- Business combination guidelines and valuation considerations from the AICPA
- Valuing an acquisition, transaction prices, and contingent consideration
- Overview of the cost, market, and income approaches
- The tax amortization benefit
- Special Purpose Acquisition Companies (SPACs) and new SEC rules
- Consolidation guidelines
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