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
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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