返回到 Advanced Financial Reporting: Accounting for Business Combinations and Preparation of Consolidated Financial Statements
學生對 伊利诺伊大学香槟分校 提供的 Advanced Financial Reporting: Accounting for Business Combinations and Preparation of Consolidated Financial Statements 的評價和反饋
課程概述
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.
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