Business Combinations & Goodwill: Key Accounting Considerations Webinar
Overview
This webinar will provide an overview of current accounting guidance and key terms relating to business combinations that apply to goodwill being recognized or not. We will explore the “Acquisition Method’s” five steps and apply them to practical examples while reviewing certain exceptions. Specific areas of discussion will include:
- The 5 steps of the Acquisition Method
- The qualitative screen concept
- Equity vs. liability classifications
- Pushdown accounting
Objective
To help CPAs and other financial professionals understand how to effectively utilize goodwill in business combinations while ensuring proper testing of impairments occurs.
SPEAKER:
Bill Witt, Director of Accounting and Transaction Services, MorganFranklin
Emphasis
- Key Accounting Concerns
- Identifying Business Combinations
- Accountant's Roles & Responsibilities
- Five-Step Acquisition Method
– Identify the acquirer
– Determine the acquisition date
– Measure the consideration transferred
– Recognize and measure the identifiable assets acquired and liabilities assumed
– Recognize and measure goodwill (or gain from bargain purchase) - Reverse Mergers
- Equity Classification for Earn-Outs
- Measurement Period Adjustments
- Acquisition-Method Accounting
Speakers
Bill Witt, Director of Accounting and Transaction Services, MorganFranklin
View Dates
| Date | Time | Subscriptions | Register |
|---|---|---|---|
| Thu, Nov 19, 2026 Code WA437KCPR01126 | 2:00 PM – 3:30 PM ET | Register | |
| Mon, Nov 23, 2026 Code WA437KCPR03026 | 4:00 PM – 5:30 PM PT | Register | |
| Wed, Dec 2, 2026 Code WA437LCPR03026 | 9:00 AM – 10:30 AM PT | Register | |
| Tue, Dec 15, 2026 Code WA437LCPR01026 | 10:00 AM – 11:30 AM ET | Register | |
| Wed, Dec 23, 2026 Code WA437LCPR01126 | 10:00 AM – 11:30 AM ET | Register | |
| Thu, Jan 7, 2027 Code WA437ACPR03027 | 10:00 AM – 11:30 AM PT | Register | |
| Fri, Jan 29, 2027 Code WA437ACPR01127 | 1:00 PM – 2:30 PM ET | Register | |
| Thu, Feb 11, 2027 Code WA437BCPR01027 | 3:00 PM – 4:30 PM ET | Register | |
| Thu, Feb 18, 2027 Code WA437BCPR01127 | 12:00 PM – 1:30 PM ET | Register | |
| Thu, Feb 25, 2027 Code WA437BCPR03027 | 9:00 PM – 10:30 PM PT | Register |
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