Course Description
Course publication/revision date: This course was updated on 12/27/2017.
The Business Combinations and Consolidations course describes the accounting for business combinations, including the identification of goodwill, reverse acquisitions, and disclosures. The course also notes how to account for a reduced investment in an investee using the equity method. The course goes on to discuss goodwill impairment, the consolidation of financial statements, and the steps involved in integrating accounting activities following a business combination.
