GAAP for Consolidations and Business Combinations

Description

This webinar delivers a foundational yet thorough exploration of how to apply Generally Accepted Accounting Principles (GAAP) to consolidations and business combinations. Participants will gain clarity on complex accounting treatments through practical illustrations and real-world examples. With a focus on the relevant Accounting Standards Codification (ASC) sections, this session is ideal for professionals involved in evaluating acquisition opportunities, preparing consolidated financial statements, or maintaining compliance with GAAP standards.

You will walk away with a solid understanding of the acquisition method, how to identify and measure goodwill, and the critical accounting requirements under ASC 805 and ASC 810. The course also dives into advanced considerations such as pushdown accounting and common control transactions, ensuring you are prepared for both routine and exceptional business combination scenarios.

Areas Covered:-

• Gain practical knowledge of GAAP rules related to business combinations, including the two-step test to determine if a business is being acquired
• Learn how to apply the acquisition method of accounting, including fair value measurements and goodwill calculations
• Understand consolidation requirements under ASC 810 for variable interest entities
• Explore the identification and valuation of intangible assets and goodwill
• Review special topics such as pushdown accounting and common control transactions

This webinar will enhance your confidence and capability in managing complex consolidation scenarios, helping you apply GAAP with accuracy and efficiency.

Who Will Benefit?

This session is ideal for accountants, auditors, financial analysts, and controllers involved in mergers and acquisitions, financial reporting, or regulatory compliance.