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Getting It Right: Accounting for Business Combinations


Total Credits: 1 including 1 Accounting - Technical

Average Rating:
Not yet rated
Categories:
Partner Produced |  Accounting and Auditing
Faculty:
John Waybright
Course Levels:
Overview
Duration:
1 Hour
License:
Expires 30 day(s) after program date.

Dates


Description

Accounting and auditing for business combinations can be complex, depending on a range of conditions. Explore the history of accounting for business combinations and analyze current GAAP requirements for the valuation of intangible assets, accounting for the Opening Balance Sheet, post transaction considerations and much more. 

Basic Course Information

Learning Objectives
  • Evaluate the evolution of accounting for business combinations and apply current GAAP requirements to the valuation of intangible assets, opening balance sheet accounting, and post-transaction considerations

Major Subjects
  • History of Accounting for Business Combinations
  • Valuation of Assets and Liabilities in Accordance with GAAP
  • Accounting for the Opening Balance Sheet under GAAP
  • Impact of the Private Company Council (PCC) Election on Valuation and Accounting for the Combination
  • Post Transaction Items and Other Considerations

 


Course Materials

Faculty

John Waybright Related Seminars and Products


With a focus on closely-held, middle market companies, John provides valuation services, specializing in business valuations for financial reporting and estate & gift tax purposes. John also performs mergers & acquisition due diligence services for both buy-side and sell-side projects.

John brings 35 years of experience to Rehmann in business valuation, transaction advisory services, financial reporting, litigation support, managerial and operations accounting (including performance measurement), financial planning & analysis, and auditing.

Nearly 30 years of John's experience has been in supervisory and managerial roles, most recently serving as the senior director for the business services group of a leading South Carolina-based accounting and consulting firm.


Dates

Thu, Aug 21, 2025 - 12:30pm to 01:30pm CDT

Additional Info

Basic Course Information

Prerequisites

None


Advanced Preparation

None


Designed For

CPAs, valuation specialists, preparers of financial statements, and independent auditors who are involved in financial reporting, assurance, or valuation-related engagements


Original Recording Date

6/2025


Yellow Book

No


Course Developer

MICPA


Date Added to Catalog 4/12/25

Additional Information

Complaint Resolution Policy

Please contact Anne Taylor for any complaints.  anne.taylor@acpen.com, (972-377-8199).


Official Registry Statement

Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org


Instructional Delivery Method

Group Internet Based


Course Registration Requirements

Online Registration


Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.


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