Announcements

Accounting for Business Combinations

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:
12/5-12/6/2017 New York
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


  • Register Early and Save!*
    Reserve your seat in any session before midnight on October 15, 2017 and apply coupon code FALL17WEBSITE at checkout to receive $100 off the purchase price.
  • Attend Any 2 Executive Education Courses Per Person and Save!*
    Apply coupon code COMBO300 at checkout to receive $300 off the combined purchase price.



    See other courses offered in the same week

  • Discounts Available for Groups of 3 or More!*
    For more information, call 201-505-6062 or email us-kpmglearning@kpmg.com.

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

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