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Free Download Business Combinations and Acquisitions An Accounting Guide Published 10/2024 MP4 | Video: h264, 1280x720 | Audio: AAC, 44.1 KHz, 2 Ch Language: English | Duration: 6h 40m | Size: 2.32 GB Master the art of business combinations, acquisitions, and valuations, and gain the expertise for decision-making. What you'll learn Understanding Business Combinations: Students will learn what qualifies as a business combination, including recognizing transactions. Acquisition Methods: The course will provide in-depth insights into the application of the acquisition method. Accounting for Goodwill and Intangible Assets: Students will understand how to recognize and measure goodwill and intangible assets acquired. Consideration in Business Combinations: The course covers how to determine and account for consideration in mergers and acquisitions. Tax Implications: Students will explore the income tax implications of business combinations and how these affect financial statements. Valuation Techniques: The course will focus on various valuation techniques used in business combinations, including valuation of intangible assets. Reverse Acquisitions and Asset Acquisitions: Students will learn the specifics of reverse acquisitions and how asset acquisitions differ from traditional ways. Practical Examples and Case Studies: Throughout the course, students will work through real-world examples and case studies. By the end of the course, students will have a robust understanding of how to account for business combinations Requirements Basic Accounting Knowledge: A foundational understanding of accounting principles, such as the preparation of financial statements, balance sheets, and income statements, is essential. Familiarity with the accounting equation and financial reporting standards will be beneficial. Understanding of Financial Statements: Students should have a grasp of the different types of financial statements (e.g., income statement, balance sheet, and cash flow statement) and how they are used in business analysis. Introductory Knowledge of Business: A general understanding of business operations, organizational structures, and basic corporate finance concepts will help students relate to the practical applications of business combinations. Familiarity with Financial Reporting Standards: Basic knowledge of accounting standards such as GAAP (Generally Accepted Accounting Principles) or IFRS (International Financial Reporting Standards) will help in understanding the regulatory framework under which business combinations are recorded. Mathematical Skills: Some basic math skills, especially in relation to percentages and financial calculations, will be useful when working through valuation techniques and accounting for consideration in business combinations. Description This course offers an in-depth exploration of business combinations, focusing on various types of transactions, the recognition and application of acquisition methods, and the accounting treatment of business combinations in accordance with global accounting standards. Covering concepts from business combinations to reverse acquisitions, intangible assets, and tax implications, this course equips learners with the tools to navigate complex acquisition processes. With practical examples and case studies, students will gain the knowledge necessary to make informed decisions in business acquisitions, mergers, and consolidations.Section 1: IntroductionIn this section, students are introduced to the concept of business combinations. The first lecture defines business combinations and sets the stage for understanding their strategic importance. Students will get a foundational grasp of how business combinations fit into broader corporate strategies.Section 2: Transactions that are Business CombinationsThis section delves into the types of transactions that qualify as business combinations, highlighting how to recognize such transactions. The section also covers distinctions between business combinations and asset acquisitions, followed by practical examples to demonstrate real-world applications.Section 3: Identifying Business CombinationsStudents will learn to identify business combinations, including the complexities involved in mutual enterprise combinations and exchanges of assets between companies. This section will also explore exceptions to business combinations and the concept of common control transactions.Section 4: Applying the Acquisition MethodThe focus here shifts to the application of the acquisition method in business combinations. Key topics include how to identify the acquirer, the role of new companies as acquirers, and how to determine the acquisition date. Real-life examples help solidify the understanding of these concepts, including defensive intangible assets and inventory.Section 5: ConsiderationThis section explores the various types of consideration in business combinations and their accounting treatment. Topics include determining the classification of consideration, approaches to business combination settlement, and examples of employee compensation and acquisition costs. Through detailed examples, learners will grasp how consideration impacts financial statements.Section 6: Reverse AcquisitionStudents will study reverse acquisitions in detail, including their accounting implications. The concept of Variable Interest Entities (VIE) and Special Purpose Entities (SPE) will also be introduced, helping students understand complex acquisition scenarios that defy traditional acquisition structures.Section 7: Intangible Assets Acquired in a Business CombinationThis section focuses on how intangible assets acquired during a business combination are identified and valued. Topics such as the contractual-legal criterion, separability criterion, and the identification of customer-related intangible assets will be thoroughly discussed.Section 8: Income Tax Implications in Business CombinationsUnderstanding the tax implications of business combinations is crucial for strategic decision-making. This section covers the tax considerations when combining businesses and how to account for partial acquisitions. Students will also learn how to determine financial statements' tax impacts and work through examples.Section 9: Valuation and Common Control TransactionsThis section dives into the complexities of valuation techniques used in business combinations. Students will also explore common control transactions, discussing how they differ from other business combinations and their accounting treatment.Section 10: Asset AcquisitionIn the final section, students will focus on asset acquisitions-when they occur and how they are accounted for. Detailed examples and case studies will show how asset acquisitions differ from business combinations and how to assess the value of assets in these transactions.Conclusion:By the end of this course, students will have gained comprehensive knowledge of the various types of business combinations, the intricacies of applying the acquisition method, and the impact of tax, valuation, and intangible assets on these transactions. With hands-on examples and real-world applications, students will be well-equipped to manage or advise on business combinations in a practical business setting. Who this course is for Accounting and Finance Professionals: Individuals working in accounting, finance, or auditing who want to deepen their understanding of business combinations, mergers, acquisitions, and related accounting processes. Corporate Finance and Strategy Professionals: Business managers, corporate strategists, and consultants involved in M&A (Mergers and Acquisitions) processes, or who need to understand how to account for and structure business combinations. Students in Finance and Accounting: University students or recent graduates pursuing degrees or certifications in finance, accounting, or business administration who seek practical knowledge and real-world application in business combinations and acquisitions. Aspiring CFOs and Financial Analysts: Those preparing for senior roles in finance, such as Chief Financial Officer (CFO) or financial analysts, who will be involved in business transactions, corporate restructuring, or acquisitions. Investment Bankers and M&A Advisors: Professionals working in investment banking, mergers, and acquisitions advisory firms who need a strong grasp of the financial and accounting implications of business combinations. Legal Professionals in Corporate Law: Lawyers or legal consultants specializing in corporate law or M&A transactions who need to understand the accounting aspects of business combinations to better advise clients. 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Free Download Business Combinations Accounting Pooling Vs Purchase Method Published 10/2024 MP4 | Video: h264, 1920x1080 | Audio: AAC, 44.1 KHz Language: English | Size: 264.43 MB | Duration: 0h 35m Master the intricacies of business combinations and accounting methods to drive sound financial decision-making. What you'll learn The fundamental principles of business combination accounting, focusing on the Pooling Method and Purchase Method. How to distinguish between different types of business combinations and their financial implications. Step-by-step processes for applying the Purchase Method in mergers and acquisitions, including asset and liability valuation and goodwill recognition. How to recognize and account for goodwill in business combinations. Practical application of accounting standards through real-world examples and case studies. How to identify whether a transaction qualifies as a business combination under accounting guidelines. Key differences between the pooling and purchase methods and how they affect financial statements and disclosures. These skills will equip students with the expertise needed to handle business combinations in financial reporting and compliance. Requirements Basic knowledge of accounting principles: Familiarity with financial statements, accounting transactions, and general accounting concepts. Understanding of financial reporting: A working knowledge of balance sheets, income statements, and cash flow statements. Familiarity with accounting standards: Some prior exposure to IFRS (International Financial Reporting Standards) or GAAP (Generally Accepted Accounting Principles) will be helpful, though not mandatory. Willingness to engage with practical examples: Students should be ready to apply theoretical concepts to real-world scenarios through case studies and examples. Description The "Business Combinations Accounting: Pooling vs. Purchase Methods" course is designed to provide a comprehensive understanding of how different accounting methods are applied to business combinations, particularly focusing on the pooling method and purchase method. These concepts are critical for financial professionals who need to handle mergers and acquisitions or report the financial outcomes of such transactions. By the end of the course, you will have an in-depth understanding of how to apply these accounting standards to real-world situations, enhancing your expertise in financial reporting and compliance.Section 1: IntroductionIn this section, we begin with a detailed introduction to the Pooling Method of accounting for business combinations. The lecture covers the basics of how the pooling method treats the merging of two companies as if they have always been a single entity. Key concepts such as the combination of assets and liabilities, equity consolidation, and the lack of recognition for goodwill in pooling are discussed to set the foundation for the more advanced topics in the subsequent sections.Section 2: MethodHere, the focus shifts to the Purchase Method, which treats an acquisition as a buyer-purchase transaction where one company purchases another. The lectures break down the steps in the Purchase Method, including the identification of the acquiring company, the fair value assessment of acquired assets and liabilities, and the treatment of goodwill. By learning these processes, students will understand how business combinations are treated as an acquisition rather than a merger, with the impact on financial statements being emphasized.Section 3: ExampleThis section provides a practical example of applying the Purchase Method to a business combination scenario. We walk through each step, from identifying the companies involved to valuing the assets and liabilities, and calculating the resulting goodwill. Detailed walkthroughs continue, showing students how to account for the various aspects of the transaction. The final lecture in this section also introduces the concept of identifying a Business Combination, explaining how to determine whether a transaction qualifies as a merger or acquisition under accounting standards.Conclusion:By the end of this course, you will have a thorough understanding of the pooling and purchase methods of accounting for business combinations, along with hands-on examples and detailed steps on how to apply these in practice. Whether you're involved in corporate mergers, acquisitions, or financial reporting, this course equips you with the knowledge needed to navigate complex business combination transactions confidently. Overview Section 1: Introduction Lecture 1 Introduction to Pooling Method Section 2: Method Lecture 2 Purchase Method Lecture 3 Steps in Purchase Method Section 3: Example Lecture 4 Practical Example Lecture 5 Practical Example Continues Lecture 6 Identification of Business Combination Accountants and Finance Professionals: Those looking to expand their knowledge of specialized accounting methods, including pooling and purchase methods.,Auditors and Financial Analysts: Professionals seeking to understand how business combinations are accounted for and how these methods affect financial reporting.,Accounting Students: Individuals pursuing degrees in accounting or finance who want to deepen their understanding of advanced accounting practices related to mergers and acquisitions.,Business Managers and Executives: Leaders involved in strategic financial decisions, such as mergers, who need to understand the accounting implications of these transactions.,Anyone Interested in Accounting for Business Combinations: This course is ideal for those who want to gain insight into how business combinations are handled under various accounting frameworks. 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