Business Combinations & Consolidations Webinar

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 webinar, you will:

  • Review accounting and reporting for acquisitions, consolidations and noncontrolling interests
  • Discuss the comprehensive principles and rules for accounting business combinations
  • Learn to recognize and value business and assset acquisitions appropriately
  • Analyze differences between cost, market, and income approach
  • Understand the consistently evolving use of Special Purpose Acquisition Companies (SPACs)
Objective: 

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

Emphasis: 
  • Current M&A landscape
  • Valuation considerations
    – Operating value
    – Projected financial information
    – Valuing an acquisition
  • Transaction price
  • Contingent consideration
  • Tax amortization benefit
  • Intangible assets
    – Marketing related
    – Customer related
    – Artistic related
    – Contract based
    – Technology based
    – Goodwill
  • SEC proposed rule for SPACs
Bottom
Prerequisite: 

Basic knowledge of financial accounting and reporting.

Preparation: 

No advance preparation required.

Level of Knowledge: 

Intermediate.

CPE Credit: 
8.00
NASBA Field of Study: 
Accounting