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.
oferecido por
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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Prazos flexíveis
Redefinir os prazos de acordo com sua programação.
Certificados compartilháveis
Tenha o certificado após a conclusão
100% on-line
Comece imediatamente e aprenda em seu próprio cronograma.
Nível avançado
Aprox. 25 horas para completar
Inglês
Legendas: Francês, Portuguese (European), Russo, Inglês, Espanhol
Prazos flexíveis
Redefinir os prazos de acordo com sua programação.
Certificados compartilháveis
Tenha o certificado após a conclusão
100% on-line
Comece imediatamente e aprenda em seu próprio cronograma.
Nível avançado
Aprox. 25 horas para completar
Inglês
Legendas: Francês, Portuguese (European), Russo, Inglês, Espanhol
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.
Comece a trabalhar rumo ao seu mestrado
Este curso é parte da graduação 100% on-line Master of Science in Management 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
3 vídeos (Total 5 mín.), 4 leituras, 1 teste
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
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
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
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
Avaliações
Principais avaliações do ADVANCED FINANCIAL REPORTING: ACCOUNTING FOR BUSINESS COMBINATIONS AND PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS
por CH17 de Mar de 2021
A well-structured and delivered course. The only peeve I had was the writing in some of the lecture videos. It was difficult to understand at times.
por YM8 de Ago de 2021
This is a rare intermediate accounting course I was looking for. Well supported by good course materials and lectures are easy to understand.
por AA14 de Jun de 2021
Very helpful for beginners and lot of interesting being covered and gained a lot of knowledge through this course
por KR30 de Jun de 2020
Excellent class for anyone in financial reporting looking to brush up on some more technical areas.
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