Business Combinations and Consolidations, Part 1 (ASC 805 & 810)
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
Instructor bio
Jennifer F. Louis, CPA, has over 25 years of experience in designing and instructing high quality training programs in a wide variety of technical and “soft skills” topics needed for professional and organization success. In 2003, she founded Emergent Solutions Group, LLC, where she focuses her energy on designing and delivering practical and engaging accounting and auditing training. She was most recently Director of Audit Product Development at Surgent Professional Education, and prior to that served as Executive Vice President/Director of Training Services at AuditWatch, Inc. Jennifer started her career in Audit for Deloitte & Touche LLP. Jennifer graduated summa cum laude from Marymount University with a B.B.A.-Accounting.
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