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
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Valuation considerations
– Operating value
– Projected financial information
– Valuing an acquisition - Transaction price
- Contingent consideration
- Tax amortization benefit
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Intangible assets
– Marketing related
– Customer related
– Artistic related
– Contract based
– Technology based
– Goodwill - SEC proposed rule for SPACs