CPE Events & Free Resources to Help You Navigate COVID-19 Relief. Find what you need here >

ASCPA's Business Combinations & Non- Controlling Interests

Code: BCNI08 4.0 CPE Credits

Overview

COURSE OVERVIEW

After completing this course, you should be able to understand the basic issues related to business combinations for each of the following areas:

Section

1

Introduction to Business Combinations—ASC 805

 

 

 

Section

2

Scope of Business Combinations

 

2-a

Clarification: Definition of Business for Business Combinations

 

 

 

Section

3

Applying the Acquisition Method

 

3-a

ASU 2014-17: Pushdown Accounting for Non SEC Registrants

 

3-b

ASU 2015-16: Measurement Period Adjustments

 

 

 

Section

4

Some Recognition and Measurement Issues

 

4-a

ASU 2018-09—Codification Improvements

 

 

 

Section

5

General Applicability of the Acquisition Method

 

 

 

Section

6

How Acquirer Entity Should be Determined

 

 

 

Section

7

How Reverse Acquisitions Should be Reflected in Financial Statements

 

 

 

Section

8

How “Step Acquisitions” Should be Reflected in Financial Statements

 

 

 

Section

9

How Contingent Amounts Should be Reflected in Financial Statements

 

 

 

Section

10

How the Acquirer Should Record Net Assets of Noncontrolling Interests

 

 

 

Section

11

How Goodwill is Measured and Reflected in Financial Statements

 

11-a

ASU 2014-02: Accounting Alternative for Goodwill

 

11-b

ASU 2014-18: Accounting Alternative for Identifiable Intangible Assets

 

 

 

Section

12

How a Business Combination Can Exist Without Consideration Transferred

 

 

 

Section

13

How Bargain Purchases Should be Reflected in Financial Statements

 

 

 

Section

14

Guidance for Noncontrolling Interests—ASC 810

 

 

 

Section

15

Scope of ASC 810

 

 

 

Section

16

Noncontrolling Interests in Subsidiaries/An Overview

 

 

 

Section

17

Changes in Parent-Company Ownership Interests

 

 

 

Section

18

The Issue of Deconsolidating Subsidiaries

 

18-a

ASU 2010-02: Scope Clarification related to guidance for Decreases in Ownership of a Subsidiary

 

 

 

Section

19

ASC 810: Some Implementation Guidance