NAA2602. Business Combinations - Complex Issues

Mergers and acquisitions continue to play an important part of the capital markets. Deal structures continues to evolve, resulting in accounting complexities. In this session, participants will learn about emerging issues in accounting for business combinations including recognition and measurement of intangible assets, valuation of contingent consideration, and other current topics.

Learning Objectives:

• Identify current challenges in applying ASC 805, Business Combinations as a result of new or emerging deal structures.
• Properly apply the accounting accommodation found in ASU 2014-08, Accounting for Identifiable Intangible Assets in a Business Combination, including determining the scope of this pronouncement.