MD&A Disclosures Workshop
MD&A Disclosures Workshop
EVENT

May 21-22, 2019 | CPE Credits: 16.0

Accounting for Business Combinations: NYC

Convene 780 Third Avenue | New York, NY

Overview:

CPE Credits: 16.0

KPMG Executive Education hosts two-day seminar on understanding ASC 805. The seminar also covers ASC Subtopics 350-20 and 350-30, which relate to the accounting for goodwill and intangible assets subsequent to an acquisition.

Applicability

  • A company with acquisition transactions

Date  May 21 to May 22, 2019

Location  New York, NY

Contents

  • Overview of ASC 805 with simple examples
  • Introduction to tax issues related to business combinations
  • Detailed requirements of ASC 805
  • Computing the cost of acquiring the target
  • Contingent consideration and share-based awards
  • Allocating the acquisition cost to the acquired asset and assumed liabilities
  • Understanding ASC 350-20 and ASC 350-30 related to goodwill and intangible assets
  • Accounting for non-controlling interests (ASC 810)
  • Taxable transactions and tax deductible goodwill


 

 

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