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.

5/9-5/10/2017 New York
6/14-6/15/2017 Las Vegas
CPE Credit:
$1,895 **

Venue and Hotel Details


  • 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.