Getting It Right: Accounting for Business Combinations

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Accounting and auditing for business combinations can be complex, depending on a range of conditions. Explore the history of accounting for business combinations and analyze current GAAP requirements for the valuation of intangible assets, accounting for the Opening Balance Sheet, post transaction considerations and much more. 

Basic Course Information

Learning Objectives

• Evaluate the evolution of accounting for business combinations and apply current GAAP requirements to the valuation of intangible assets, opening balance sheet accounting, and post-transaction considerations

Major Subjects

• History of Accounting for Business Combinations
• Valuation of Assets and Liabilities in Accordance with GAAP
• Accounting for the Opening Balance Sheet under GAAP
• Impact of the Private Company Council (PCC) Election on Valuation and Accounting for the Combination
• Post Transaction Items and Other Considerations