Know the Differences Between an Asset Acquisition vs. Business Combination (Text Based Course)

This course provides an overview of determining whether an acquisition should be accounted for as a business combination or simply as an acquisition of assets. This includes a focus on whether substantially all of the fair value of the gross assets acquired are concentrated in a single identifiable asset or a group of similar identifiable assets.

This course also provides several comprehensive examples which walk through the application of the respective accounting guidance.