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FASB ASC 805 - Accounting for Goodwill in Business Combinations

Continuing Education Credits
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Certified Public Accountant

Continuing Education Credit:
1 CPE Credits
Field of Study:
Accounting
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
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Illumeo is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

NASBA Sponsor Number: 109504
State of New York Sponsor Number: 002746
State of Texas Sponsor Number: 009890
In accordance with the standards of the National Registry of CPE Sponsors, CPE credit have been granted based on a 50-minute hour.

Chartered Accountant (IES7 CPD)

Continuing Education Credit:
1 Hours
Field of Study:
Accounting
CPE Delivery Method:
Self-Study
Program Location:
Online
Your specific provider of Continuing Professional Development accreditation has final authority on the acceptance of individual courses for CPD-IES7 credit.

Certified Management Accountant

Continuing Education Credit:
1 CPE Credits
Field of Study:
Accounting
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.

Certified Fraud Examiner

Continuing Education Credit:
1 CPE Credits
Field of Study:
Accounting
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.

Certified Internal Auditor

Continuing Education Credit:
1 CPE Credits
Field of Study:
Auditing and accounting
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
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Recognized CPE provider, authorized by the Institute of Internal Auditors for use in the Certified Internal Auditor (CIA) CPE program.

Certification in Risk Management Assurance

Continuing Education Credit:
1 CPE Credits
Field of Study:
Other activities contributing to professional competence
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
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Recognized CPE provider, authorized by the Institute of Internal Auditors for use in the Certified Risk Management Assurance (CRMA) CPE program.
Course Syllabus
INTRODUCTION AND OVERVIEW
  1:07Introduction to Accounting for Goodwill in Business Combinations
  1:26The Four Step Model - Overview
  5:30Initial Recognition and Measurement - Assets Acquired
  5:14Intangible Asset Special Considerations
  7:15Initial Recognition and Measurement - Liabilities Assumed
  2:51Costs to Restructure the Acquired Company
  4:58Exceptions to Fair Value Recognition and Measurement Principles
  9:49The Four Step Model - Recognizing Goodwill or Bargain Purchase Gain
  13:09Subsequent Measurement - Impairment of Goodwill
  6:17Recent FASB Activity
CONTINUOUS PLAY
  57:36Accounting for Goodwill in Business Combinations
SUPPORTING MATERIAL
  PDFSlides: Accounting for Goodwill in Business Combinations per ASC 805
  PDFAccounting for Goodwill in Business Combinations per ASC 805 Glossary/Index
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM