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Course ID: ACM

Accounting Considerations for Mergers and Acquisitions, Including Business Combinations

This course covers accounting considerations throughout the life cycle of merger and acquisition activity. The official guidance to be reviewed is primarily located in Topics 350 (Goodwill) 805 (Business Combinations) and 810 (Consolidation). Numerical examples and cases will be provided throughout the course, and we will also be describing the significant differences between U.S. GAAP and International Financial Reporting Standards (IFRS).

Learning Objectives

  • Recognize the key financial reporting issues of mergers and acquisitions.
  • Analyze financial and economic bases for key contractual terms and be able to explain the financial reporting implications to management.

Major Topics

  • Determining the accounting guidance applicable to an acquisition (variable interest entities, business acquisitions versus asset acquisitions).
  • Review of the Acquisition Method.
  • Valuing Consideration.
  • Challenges to Identifying and Measuring Assets Acquired and Liabilities Assumed * Step Acquisitions.
  • Non-controlling Interests.
  • Goodwill Impairment.
  • SEC reporting considerations.
  • Disclosures.
  • Differences between IFRS and U.S. GAAP.

Advanced Preparations


Who Should Attend

Finance and accounting professionals who seek to learn more about mergers and acquisitions

Fields of Study



Experience in mergers and acquisitions.


Business Learning Institute Dulaney Center II

CPE Credits




This course is available for your group as:


Let's Roll!

To learn more or customize this course for your group, complete this form and a COCPA team member will get back with you shortly.

Or, contact COCPA: (800) 523-9082 or
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