The New Business Combinations Standard

FASB Statement No. 141-R on business combinations came about as a result of the first joint project between the FASB and the IASB. This course, based on the highly rated session from the AICPA National Advanced Accounting and Auditing Technical Symposium, will provide an overview of this important statement. After completing this course, you will be able to:

• Identify important changes in the new standard.
• Explain the effect of changing from an “allocate the purchase price” to a “recognize the assets acquired and the liabilities assumed” approach.
• Measure the initial recognition of various acquired assets and assumed liabilities and the issuance of equity securities affecting an acquisition.

Listen in as Glen Bradley, CPA, discusses the important topics in the new business combination standard. Glen is a partner with Chilton & Medley, PLC, is a current member of AcSEC, and has extensive experience in business combinations.

Note: The Conference On-Demand will be available immediately after completing the purchase process. Access instructions will be shown on the Order Confirmation Screen and also included in the Order Confirmation Email. This course is not transferrable to other users. Only the purchaser/user will be able to earn CPE credit.