|
|
| Issues on Intangible Assets Recognition Upon Business Combinations(160331N) |
Course CPE: 1 hour
Field(s) of Study: Accounting–1 hr
Program Level: Update
Prerequisites: Participants need a background in the subject area and desire to keep current.
Advanced Preparation: None |
Item
Number: 16PBV0331
Shipping Weight: 0lbs. 0oz. |
| Price:
$99.00 |
|
|
|
|
Recording Date: March 31, 2016
Presenter: Kang Cheng
Program Description:
Business combination is a unique form of accounting realization which allows internally developed, therefore embedded, intangible assets, to be reflected on the acquirer’s financial statements. While the purchase price is most likely a lump-sum, it is allocated to multiple itemized assets, including intangible assets. Under what circumstances can and should an intangible asset be separately identified and recognized on the balance sheet? This webinar does not focus on the measurement issues; instead it addresses intangible assets’ recognition issues upon business combination. Purchase price allocations to separately identified intangible assets, as well as to accounting goodwill, are addressed in this webinar.
After completing this webinar, attendees will be able to:
- Identify to their clients the need for purchase price allocation upon business combinations
- Differentiate between separately identifiable intangible asset and unidentifiable intangible assets
- Recognize and apply the accounting rules on separately identifying intangible assets
- Determine the subsequent effects on their intangible assets identification and purchase price allocation
|
|
|
