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Business Combinations and Consolidated Financial reporting - 7 C

Price per Unit (piece): $59.95

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In December 2007, when the FASB, after many years of deliberation, simultaneously issued two new standards reflected in the Codification as ASC 805, Business Combinations, and ASC 810, Consolidation. These statements, which require prospective treatment for new business combinations having fiscal years beginning after December 15, 2008, mandate what is referred to as the acquisition method. Moreover, the purchase method of accounting will no longer be permitted for acquisitions closed after the effective date of the new rules.

This course emphasizes both the theory and practice relating the new standards (i.e., the acquisition method). However, since preexisting accounting methods (e.g., poolings of interest and purchase methods) will continue to be used for transactions closed before the effective dates of ASC 805 and ASC 810, a comparison of old and new rules prepare practitioners for dealing with the variety of practices they will encounter at their clients or employers. It also addresses the preparation of consolidated financial statements, the appropriate treatment of the costs affection a combination, and other related issues.

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I have taken multiple courses from The CPE Discount Store. They have great customer support and I received my certificate of completion on the same day.

Bill P. - CPA - Richmond, New Hampshire
The CPE Discount Store offers a great selection of online CPE courses. I was able to complete my course on my time frame which is a great way to take CPE. Having the book as a reference for future work was also helpful.

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