NAA2319. Business Combinations – Getting the Accounting and Fair Value Measurement Right
We will cover accounting and auditing concepts related to business combinations. These concepts will include identifying business combination transactions, recognition and measurement principles as well as auditing considerations for consideration transferred, assets acquired and liabilities assumed, certain exceptions to recognition and measurement principles, private company accounting alternatives, presentation, and disclosure.
- Identify a business combination
- Understand recognition and measurement principles for business combinations
- Identify considerations that apply when auditing a business combination