Accounting for Business Combinations, Contingencies, and Impairment Webcast

Nov 9
12:30 - 4:00 p.m.

Online

4-A&A
CPE Credits

Receive a brief overview of current reporting priorities for FASB, SEC, and private companies. Understand pre- and post-acquisition issues in implementing ASC 805. Discuss when and how impairment write downs are recorded, and the options private companies can use to streamline their work. Recognize the reporting and disclosure requirements for the recognition and disclosures associated with contingencies.
Highlights
* Overview of accounting standard setting * How acquisitions have changed in the information economy * FASB’s fair value approach to combinations * Accounting for intangible assets * Impairment accounting: FASB’s four-step approach * Reporting and disclosure considerations * Private company expedients to simplify impairment analysis * What is a contingency? * Thresholds for accrual and disclosure * Subsequent events and recognition

Registration

PICPA Member: $139
Nonmember: $189

More Information

Course No. 784101

Level: Update

Prerequisites: None

Notes
This is a four-credit seminar.

Speaker(s)

Ray Thompson

Assoc Professor Accounting & Finance
University of Pittsburgh - Johnstown