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
伊利诺伊大学香槟分校課程信息
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100% 在線
立即開始，按照自己的計劃學習。
高級
完成時間大約為25 小時
英語（English）
字幕：法語（French）, （歐洲人講的）葡萄牙語, 俄語（Russian）, 英語（English）, 西班牙語（Spanish）
可靈活調整截止日期
根據您的日程表重置截止日期。
可分享的證書
完成後獲得證書
100% 在線
立即開始，按照自己的計劃學習。
高級
完成時間大約為25 小時
英語（English）
字幕：法語（French）, （歐洲人講的）葡萄牙語, 俄語（Russian）, 英語（English）, 西班牙語（Spanish）
提供方
伊利诺伊大学香槟分校
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.
立即開始攻讀碩士學位
此 課程 隸屬於 伊利诺伊大学香槟分校 提供的 100% 在線 Master of Science in Accountancy (iMSA)。
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教學大綱 - 您將從這門課程中學到什麼
完成時間為 1 小時
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.
完成時間為 1 小時
3 個視頻 （總計 5 分鐘）, 4 個閱讀材料, 1 個測驗
完成時間為 3 小時
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.
完成時間為 3 小時
5 個視頻 （總計 30 分鐘）, 1 個閱讀材料, 5 個測驗
完成時間為 2 小時
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.
完成時間為 2 小時
4 個視頻 （總計 30 分鐘）, 1 個閱讀材料, 4 個測驗
完成時間為 2 小時
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.
完成時間為 2 小時
4 個視頻 （總計 36 分鐘）, 1 個閱讀材料, 3 個測驗
完成時間為 3 小時
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.
完成時間為 3 小時
5 個視頻 （總計 35 分鐘）, 1 個閱讀材料, 5 個測驗
審閱
來自ADVANCED FINANCIAL REPORTING: ACCOUNTING FOR BUSINESS COMBINATIONS AND PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS的熱門評論
由 CH 提供2021年3月17日
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.
由 YM 提供2021年8月8日
This is a rare intermediate accounting course I was looking for. Well supported by good course materials and lectures are easy to understand.
由 AA 提供2021年6月14日
Very helpful for beginners and lot of interesting being covered and gained a lot of knowledge through this course
由 KR 提供2020年6月30日
Excellent class for anyone in financial reporting looking to brush up on some more technical areas.
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