Know the Difference Between Asset Acquisition v Business Combination

Know the Difference Between Asset Acquisition v Business Combination
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Price: $14.99
Credits: 1.0
Prerequisite: Basic Accounting Knowledge
Level: Intermediate
Model: KC051
Author: Kelen F. Camehl, CPA, MBA
Average Rating: Not Rated
Fields of study: Accounting
Format: PDF

Know The Differences Between an Asset Acquisition vs. Business Combination

Course Overview

This course provides an overview of determining whether an acquisition should be accounted for as a business combination or simply as an acquisition of assets.  This includes a focus on whether substantially all of the fair value of the gross assets acquired are concentrated in a single identifiable asset or a group of similar identifiable assets.  This course also provides several comprehensive examples which walk through the application of the respective accounting guidance.

Learning Objectives
Upon completion of this course, you will be able to:
Recognize key differences between assets acquisitions and business combinations
Identify the factors considered in determining whether an acquisition is a business combination
Recognize if substantially all of the fair value of an acquisition is concentrated in a single asset or group of similar assets
Identify indicators of an organized workforce

Revision Date:  10/18/2022

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
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