Business Combinations and Consolidations, Part 1 (ASC 805 & 810)

Learning objectives

After completing this course, the learner should be able to:

  • Recognize the types of marketable securities, their classification, and the impact they have on an entity’s financial statements
  • Recognize the purpose and characteristics of consolidated financial statements
  • Recognize the criteria utilized to determine when to consolidate financial statements and when to apply the equity method
  • Recognize the steps used when accounting for a business combination using the equity method and calculate the amounts reported in the financial statements
Get access to hundreds of courses like this with a CPE subscription
National Registry of CPE Sponsors

A Becker Professional Education 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 final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823

Now Leaving

You are leaving the website. Once you click “continue,” you will be brought to a third-party website. Please be aware, the privacy policy may differ on the third-party website. Adtalem Global Education is not responsible for the security, contents and accuracy of any information provided on the third-party website. Note that the website may still be a third-party website even the format is similar to the website.