SEC Institute
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(800) 529-1550

Accounting for Business Combinations

CPE Credits: 8 Program Level: Overview Prerequisites: None

Learning Objective: By using lecture and examples, this workshop will give participants an in-depth understanding of how to apply the FASB pronouncements on business combinations, how to make journal entries in specific situations and the appropriate financial statement disclosures.

  • Master Forms 10-K, 10-Q, 8-K and the proxy statement
  • Customize your workshop experience! Bring your SEC filings
  • Use all important sources of SEC reporting rules and guidance
  • Master Forms 10-K, 10-Q, 8-K and the proxy statement
  • Customize your workshop experience! Bring your SEC filings
  • Use all important sources of SEC reporting rules and guidance
Date City Register
May 23, 2012 Dallas, TX Register

Agenda

 
8:00 - 8:30 Registration/Continental Breakfast
8:30 - 9:00 Welcome, Introduction, and Course Overview
9:00 - Noon The Acquisition Method, plus Implementation Issues
  • Is there a business combination?
  • Acquirer? Purchase price? Acquisition date?
  • Recognition principle
  • Measurement principle
  • Application to certain assets and liabilities
  • Implementation issues related to certain assets and liabilities
  • Examples
Noon - 1:00 Lunch
1:00 - 2:30 The Acquisition Method - More Details & Some Oddities
  • Exceptions to recognition and measurement, including
    • Income taxes
    • Employee benefits
    • Share-based payments
  • Contingent consideration
  • Goodwill or bargain purchase?
  • Step acquisitions
  • Measurement period
  • How do you treat costs of the acquisition?
  • Restructuring costs
  • Subsequent measurement and accounting
  • More implementation issues
  • Disclosures
2:45 - 3:45 Case Studies
3:45 - 4:30 Subsequent Accounting for Goodwill
4:30 - 4:40 Wrap-up
Date City Register
May 23, 2012 Dallas, TX Register

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       Year after year, an excellent program. I expect to attend this program every year until I retire!

Pamela B. Bruno Vice President, Controller & CAO BNP Residential Properties, Inc. Charlotte, NC

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