Accounting for Business Combinations explains the
requirements of ASC Topic 805. This two-day seminar provides an in-depth explanation of the accounting for business combinations and the concepts underlying those requirements, and their potential impacts on structuring of mergers and acquisitions. 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.
This seminar uses simple spreadsheet-based examples to clearly explain the concepts of ASC 805, while also providing a detailed explanation of the deferred income tax consequences of business combinations and asset purchases.
5/9-5/10/2017 New York
6/14-6/15/2017 Las Vegas
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
Baseline understanding of U.S. GAAP Accounting
Level of Knowledge:
Field of Study:
Group Live, Instructor-Led Course
Dan Gode, Co-founder, Almaris E-Learning Systems.
"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.