This course covers the accounting for business combinations (ASC 805), the preparation of consolidated financial statements (ASC 810), and other related topics including, but not limited to: step-by-step acquisition, deconsolidation, segments reporting, and the goodwill impairment test. This course begins with a discussion of the scope of ASC 805 and the differences between business combinations and asset acquisitions. Next, the course explores the measurement and recognition principles of the acquisition method to account for business combinations. Then, the course covers the consolidation process. You will learn how to prepare the consolidated financial statements and make all of the necessary consolidation adjustments.
Advanced Financial Reporting: Accounting for Business Combinations and Preparation of Consolidated Financial Statements
Universidade de Illinois em Urbana-ChampaignUniversidade de Illinois em Urbana-ChampaignInformações sobre o curso
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Certificados compartilháveis
Tenha o certificado após a conclusão
100% on-line
Comece imediatamente e aprenda em seu próprio cronograma.
Prazos flexíveis
Redefinir os prazos de acordo com sua programação.
Nível avançado
Aprox. 24 horas para completar
Inglês
Legendas: Inglês
Certificados compartilháveis
Tenha o certificado após a conclusão
100% on-line
Comece imediatamente e aprenda em seu próprio cronograma.
Prazos flexíveis
Redefinir os prazos de acordo com sua programação.
Nível avançado
Aprox. 24 horas para completar
Inglês
Legendas: Inglês
oferecido por
Universidade de Illinois em Urbana-ChampaignUniversidade de Illinois em Urbana-Champaign
The University of Illinois at Urbana-Champaign is a world leader in research, teaching and public engagement, distinguished by the breadth of its programs, broad academic excellence, and internationally renowned faculty and alumni. Illinois serves the world by creating knowledge, preparing students for lives of impact, and finding solutions to critical societal needs.
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Este curso é parte da graduação 100% on-line Master of Science in Accountancy (iMSA) da Universidade de Illinois em Urbana-ChampaignUniversidade de Illinois em Urbana-Champaign.
Caso seja aceito para o programa completo, seus cursos contarão para sua graduação.
Programa - O que você aprenderá com este curso
1 hora para concluir
Course Orientation
You will become familiar with the course, your instructor and your classmates, and our learning environment. This orientation will also help you obtain the technical skills required to navigate and be successful in this course.
1 hora para concluir
2 vídeos (Total 4 mín.), 3 leituras, 1 teste
3 leituras
Syllabus10min
About the Discussion Forums5min
Updating Your Profile5min
1 exercício prático
Orientation Quiz10min
3 horas para concluir
Module 1: Control of a Business
In this module, you will be introduced to the concepts of control over a business. You will learn different accounting methods used to account for investments in equity securities, the basics of control, the scope of "Business Combination" (ACS 805), as well as the methods to record an acquisition of a group under asset acquisition and business combination.
3 horas para concluir
5 vídeos (Total 30 mín.), 1 leitura, 5 testes
5 videos
Overview of Accounting for Investment in Equity Securities – Part 27min
Control4min
Scope of ASC 805 – "Business Combinations"3min
Acquisition of a Group of Assets6min
1 leituras
Module 1 Overview and Resources10min
5 exercícios práticos
Lesson 1-1 Knowledge Check30min
Lesson 1-2 Knowledge Check30min
Lesson 1-3 Knowledge Check30min
Lesson 1-4 Knowledge Check30min
Module 1 Quiz
2 horas para concluir
Module 2: Acquisition Method
In this module, you will be introduced to the acquisition method of accounting for a business combination. You will learn the measurement principles for an acquisition and the goodwill equation to calculate the goodwill or gain from a bargain purchase as a result of the business combination. You will also learn how to prepare the consolidated financial statements on the business combination date.
2 horas para concluir
4 vídeos (Total 30 mín.), 1 leitura, 4 testes
4 videos
Goodwill Equation8min
Consolidated Financial Statements on the Business Combination Date – Part 111min
Consolidated Financial Statements on the Business Combination Date – Part 26min
1 leituras
Module 2 Overview and Resources10min
4 exercícios práticos
Lesson 2-1 Knowledge Check30min
Lesson 2-2 Knowledge Check30min
Lesson 2-3 Knowledge Check30min
Module 2 Quiz
2 horas para concluir
Module 3: Components of Consideration Transferred in a Business Combination
In this module, you will be introduced to different components of consideration transferred in a business combination. You will learn the measurement principles of share-based payment awards and will examine a real-life merger between Express Scrips and Medco companies. Moreover, you will be introduced to the concept of contingent consideration and learn the methods to classify, recognize, and record contingent considerations.
2 horas para concluir
4 vídeos (Total 36 mín.), 1 leitura, 3 testes
4 videos
Express Scripts and Medco Merger10min
Contingent Consideration – Part 17min
Contingent Consideration – Part 213min
1 leituras
Module 3 Overview and Resources10min
3 exercícios práticos
Lesson 3-1 Knowledge Check30min
Lesson 3-3 Knowledge Check30min
Module 3 Quiz
3 horas para concluir
Module 4: Assets Acquired and Liabilities Assumed
In this module, you will gain a deeper understanding of the assets acquired and liabilities assumed in a business combination. You will be introduced to different types of identifiable assets acquired, such as defensive intangible assets and in-process research and development (IPR&D), and the rules to recognize and measure them under US GAAP and IFRS. You will also learn the difference between a taxable transaction and a non-taxable transaction, and how to calculate deferred taxes on an acquisition date.
3 horas para concluir
5 vídeos (Total 35 mín.), 1 leitura, 5 testes
5 videos
Intangible Assets Other Than Goodwill5min
Defensive Asset and In-Process Research and Development (IPR&D)6min
Deferred Taxes on the Acquisition Date – Part 19min
Deferred Taxes on the Acquisition Date – Part 26min
1 leituras
Module 4 Overview and Resources10min
5 exercícios práticos
Lesson 4-1 Knowledge Check30min
Lesson 4-2 Knowledge Check30min
Lesson 4-3 Knowledge Check30min
Lesson 4-4 Knowledge Check30min
Module 4 Quiz
Avaliações
Principais avaliações do ADVANCED FINANCIAL REPORTING: ACCOUNTING FOR BUSINESS COMBINATIONS AND PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS
por KR30 de Jun de 2020
Excellent class for anyone in financial reporting looking to brush up on some more technical areas.
por SB19 de Mai de 2020
Very informative and structured course for the learners of group/corporate accounting.
por ME8 de Fev de 2020
Useful for everyone wants to advance his skills in accounting consolidation.
por SO7 de Jun de 2020
I learnt more from the course. It was an interesting experience.
Perguntas Frequentes – FAQ
Quando terei acesso às palestras e às tarefas?
Access to lectures and assignments depends on your type of enrollment. If you take a course in audit mode, you will be able to see most course materials for free. To access graded assignments and to earn a Certificate, you will need to purchase the Certificate experience, during or after your audit. If you don't see the audit option:
- The course may not offer an audit option. You can try a Free Trial instead, or apply for Financial Aid.
- The course may offer 'Full Course, No Certificate' instead. This option lets you see all course materials, submit required assessments, and get a final grade. This also means that you will not be able to purchase a Certificate experience.
O que recebo ao adquirir o Certificado?
Quando você adquire o Certificado, ganha acesso a todo o material do curso, incluindo avaliações com nota atribuída. Após concluir o curso, seu Certificado eletrônico será adicionado à sua página de Participações e você poderá imprimi-lo ou adicioná-lo ao seu perfil no LinkedIn. Se quiser apenas ler e assistir o conteúdo do curso, você poderá frequentá-lo como ouvinte sem custo.
Qual é a política de reembolso?
Você poderá pedir reembolso total até duas semanas após a data do pagamento, ou (para cursos recém-iniciados) até duas semanas após o início da primeira sessão do curso, o que ocorrer por último. Você não poderá receber reembolso após obter o Certificado de Curso, mesmo que tenha completado o curso dentro do período de duas semanas. Veja nossa política para o reembolso total.
Existe algum auxílio financeiro disponível?
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