Announcements

Accounting for Business Combinations (UPDATED!)

For a business combination to succeed, organizations have to get the accounting right.

This two-day seminar covers the ins and outs of ASC Topic 805, the FASB standard for business combinations. With in-depth, example-based content on the requirements of the standard, the underlying concepts, the potential impact on the structuring of mergers and acquisitions, the deferred income tax consequences, and post-acquisition accounting, participants will gain the practical knowledge necessary to effectively apply the standard when a business combination occurs. The seminar also covers ASC Subtopics 350-20 and 350-30, which relate to the accounting for goodwill and intangible assets subsequent to an acquisition.

Date/Location:
6/7-6/8/2018 San Francisco
CPE Credit:
16
Tuition:
$1,895 **

Venue and Hotel Details

Agenda

  • Overview of ASC 805 (FAS 141R and FAS 160) with Simple Examples
  • Introduction to Tax Issues Relating to Business Combinations
  • Detailed Requirements of ASC 805
  • Computing the Cost of Acquiring the Target
  • Contingent Consideration and Share-Based Awards
  • Allocating the Acquisition Cost to the Acquired Asset and Assumed Liabilities
  • Understanding ASC 350-20 and ASC 350-30 (FAS 142) Related to Goodwill
  • Accounting for Non-Controlling Interests (ASC 810)
  • Taxable Transactions and Tax Deductible Goodwill

Program Details

Prerequisite:  Baseline understanding of U.S. GAAP Accounting
Preparation:   None
Level of Knowledge:  Intermediate
Field of Study:  Accounting
Delivery Method:   Group Live, Instructor-Led Course

Course Leader

Dan Gode, Co-founder, Almaris E-Learning Systems.

Course Testimonials

"Dan Gode was a fantastic instructor! The use of practical examples and case studies was very effective to my understanding. I would definitely attend more courses led by him." Financial Reporting Manager, Public Medical Device Manufacturer


* Discounts cannot be combined and must be applied at time of initial registration.

** Tuition price includes daily breakfast, lunch, and morning and afternoon refreshments.

If you have previously attended this course, you may not be eligible for CPE credits. Please contact KPMG Executive Education to confirm your eligibility.