Back to Search

ASC 805 Business Combination Accounting: Not Just for the Big Guys Webinar


April 13
9:00 a.m. - 1:00 p.m.

CPE Credits



PICPA Member: $139 | Nonmember: $189

 More Information

Course No.
Experience in accounting and auditing
This webinar is hosted by PICPA's partner, Surgent CPE. After registering, you will receive an email from Surgent CPE with the log-in information.


Business combinations, and the related complex accounting issues that often arise from them, were thought to just be the domain of larger, often publicly traded companies. However, with smaller companies often having aggressive growth plans and with the wide scale availability of financing, business combinations are increasingly occurring at smaller and private companies. Applying the accounting guidance in ASC 805, Business Combinations, can be very challenging, especially if an entity has limited experience in accounting for such transactions. Additionally, the FASB has issued several recent ASUs that have updated the guidance in this area. In this course, we will focus in reviewing the acquisition method of accounting for a business combination under ASC 805, including such topics as determining the acquirer in a transaction, identifying acquired assets and liabilities in a transaction accounted for under ASC 805, including goodwill and other acquired intangible assets, the accounting for employee compensation arrangements arising from such transactions and the subsequent accounting for the recorded assets and liabilities, including accounting, for impairment of such assets. The goal of this course is to demystify the accounting around this often complex area of accounting.


  • Determining the definition of a business and applicability of the asset acquisition vs. business combination ac-counting guidance
  • Determining the acquirer in a business combination transaction
  • Identifying acquired assets and liabilities in a business combination
  • Application of fair value principles when measuring assets and liabilities
  • Subsequent accounting for acquired assets and liabilities


You May Also Like

Applying ASC 820: The Basics of Fair Value Accounting Webinar
May 14 | Webinar
While once thought just to apply to banking and financial institutions, entities now need to apply fair value accounting under ASC 820 across a variety of transitions. From financial instruments ...
Mastering the Basics of Inventory Accounting Webinar
May 17 | Webinar
While many entities maintain inventory, they are often challenged when applying the complexities of inventory accounting. The goal of this course is to provide a detailed overview of inventory accounting ...
Budgets, Forecasts, and Forward-Looking Cash Flow Projections in a Post-Pandemic Environment Webinar
May 17 | Webinar
The COVID-19 pandemic has had many far-reaching implications. In addition to the financial reporting impact of the pandemic, many other business functions, such as budgeting and forecasting are also proving ...