NAA2602. Business Combinations - Complex Issues

Mergers and acquisitions continue to play a significant role in the capital markets, and deal structures continue to evolve, creating new accounting complexities. In this session, participants will explore emerging issues in accounting for business combinations, including the recognition and measurement of intangible assets, valuation of contingent consideration, and other current topics affecting practice.

Learning Objectives:

• Evaluate current challenges in applying ASC 805, Business Combinations as a result of new or emerging deal structures.
• 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.