CPE Credit Hours: 1
Field of Study: Accounting
Publication date: October 2022
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. It includes a focus on whether substantially all of the fair value of the gross assets acquired are concentrated in a single identifiable asset, or in a group of similar identifiable assets. This course also provides several comprehensive examples that walk through the application of respective accounting guidance.
This is a self-study CPE course.
Program level: Overview
Prerequisites: None
Advanced Preparation: None Required
Minimum Final Examination Passing Grade: 70%
Maximum Time Allowed To Complete Program: One Year From Date of Purchase
