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What are the appropriate methods of accounting for business combinations? What are the correct treatments of accounting for noncontrolling interests, goodwill accounting, and variable interest entities? Get the answers and learn when and how to present consolidated or combined financial statements. Find out what triggers consolidation, how to apply acquisition accounting, and learn fair value determination and valuation concepts. Learn about how to account for goodwill, from initial recognition of the asset to the annual goodwill impairment review.
When you complete this course you will be able to:
Prerequisite: Basic understanding of consolidation principles
Advanced Preparation: None