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
Advanced Financial Reporting: Accounting for Business Combinations and Preparation of Consolidated Financial Statements
伊利诺伊大学香槟分校
教學大綱 - 您將從這門課程中學到什麼
週
1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.
2 個視頻 （總計 4 分鐘）, 3 個閱讀材料, 1 個測驗
3 個閱讀材料
Syllabus10分鐘
About the Discussion Forums5分鐘
Updating Your Profile5分鐘
1 個練習
Orientation Quiz10分鐘
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.
5 個視頻 （總計 30 分鐘）, 1 個閱讀材料, 5 個測驗
5 個視頻
Overview of Accounting for Investment in Equity Securities – Part 27分鐘
Control4分鐘
Scope of ASC 805 – "Business Combinations"3分鐘
Acquisition of a Group of Assets6分鐘
1 個閱讀材料
Module 1 Overview and Resources10分鐘
5 個練習
Lesson 1-1 Knowledge Check30分鐘
Lesson 1-2 Knowledge Check30分鐘
Lesson 1-3 Knowledge Check30分鐘
Lesson 1-4 Knowledge Check30分鐘
Module 1 Quiz
週
2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.
4 個視頻 （總計 30 分鐘）, 1 個閱讀材料, 4 個測驗
4 個視頻
Goodwill Equation8分鐘
Consolidated Financial Statements on the Business Combination Date – Part 111分鐘
Consolidated Financial Statements on the Business Combination Date – Part 26分鐘
1 個閱讀材料
Module 2 Overview and Resources10分鐘
4 個練習
Lesson 2-1 Knowledge Check30分鐘
Lesson 2-2 Knowledge Check30分鐘
Lesson 2-3 Knowledge Check30分鐘
Module 2 Quiz
週
3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.
4 個視頻 （總計 36 分鐘）, 1 個閱讀材料, 3 個測驗
4 個視頻
Express Scripts and Medco Merger10分鐘
Contingent Consideration – Part 17分鐘
Contingent Consideration – Part 213分鐘
1 個閱讀材料
Module 3 Overview and Resources10分鐘
3 個練習
Lesson 3-1 Knowledge Check30分鐘
Lesson 3-3 Knowledge Check30分鐘
Module 3 Quiz
週
4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.
5 個視頻 （總計 35 分鐘）, 1 個閱讀材料, 5 個測驗
5 個視頻
Intangible Assets Other Than Goodwill5分鐘
Defensive Asset and In-Process Research and Development (IPR&D)6分鐘
Deferred Taxes on the Acquisition Date – Part 19分鐘
Deferred Taxes on the Acquisition Date – Part 26分鐘
1 個閱讀材料
Module 4 Overview and Resources10分鐘
5 個練習
Lesson 4-1 Knowledge Check30分鐘
Lesson 4-2 Knowledge Check30分鐘
Lesson 4-3 Knowledge Check30分鐘
Lesson 4-4 Knowledge Check30分鐘
Module 4 Quiz
講師
Michael Kustanovich, CPA
Senior Lecturer of AccountancyAccountancy
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)。如果您被錄取參加全部課程，您的課程將計入您的學位學習進程。
關於 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.
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