Mergers & Acquisitions Part 2: Financial Accounting 2024

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  • Date/Time
    • Jan 15, 2025
    • Sign In: 8:30am (MT)
    • Program: 9:00am - 12:30pm (MT)
    • Add to Calendar
  • Location
    • Your Computer
      Your Space
      ISCPA / CalCPE Webinar, ID 00000
  • Credits
    • 4.00
  • Credit Type(s)
    • Accounting (4.00)
  • Prerequisites
    • Some knowledge of M&A process.

  • Vendor
    • California CPA Education Foundation
  • Level
    • Intermediate
  • Fields of Study
    • Accounting

Description

This course is designed to provide a deep dive into purchase accounting, also known as business combination accounting or the "acquisition method" of accounting for business combinations. You'll become familiar with ASC 805, Business Combinations and recent Codification updates impacting purchase accounting. We'll discuss the key analysis points, including the definition of a business and identify which transactions require the application of business combination accounting. The course covers common difficulties, including joint ventures and non-controlling interests, determining the acquisition date, valuation allowances and most balance sheet categories, including intangibles, inventory and deferred income taxes. Be sure to register for both courses in this series: Mergers & Acquisitions Part 1: The Accountant's Role Mergers & Acquisitions Part 2: Financial Accounting

  • Presenters - Nancy Ann Rix
  • Designed For

    Designed For: Financial and accountant advisors.
  • Role Level - Manager/Senior Manager; Director; Executive/VP; C-Suite; Sole Practitioner; Board
  • Objectives

    • Recognize the M&A process and the accountant's role
    • Determine how deal drivers present opportunities for client service
    • Evaluate critical deal points and terms
    • Determine how to plan and execute an effective due diligence process

    Highlights

    • Identifying the acquirer and the acquisition date
    • Recognition and measurement issues on the acquisition date
    • Intangible assets
    • Deferred income taxes
    • Stock options

    Advanced Prep

    None

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    Leaders

    CALCPE Panel

    No Biography Available

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