Webcast: AICPA Guide to Business Combinations, Goodwill and Other

Learn how the recent business combinations guidance and related standards have changed the rules for business combinations, accounting for noncontrolling interests and goodwill accounting. Find out about the FASB's guidance on variable interest entities. Benefit from this course's comprehensive guidance on when and how to present consolidated or combined financial statements. Learn to identify the criteria of control that triggers consolidation, develop standards for applying acquisition accounting, and examine how to apply fair value concepts under the recent guidance. Determine how to deal with goodwill from initial recognition to the annual impairment review requirements, and review the FASB's guidance on variable interest entities.