Business Combinations vs. Asset Acquisitions Self-Study Webinar
Overview
Understanding the key distinctions between business combinations and asset acquisitions is crucial in today’s evolving financial landscape. With insights into the latest qualitative screening tests and real-world examples, this self-study webinar equips financial decision-makers to assess acquisitions accurately. We will also discuss:
- Identifying when an acquisition qualifies as a business
- Recognizing the value concentration threshold
- Gaining clarity on accounting standards
- Learning practical steps and examples from industries like real estate, technology, and pharmaceuticals
Objective
Educate financial professionals about the differences between business combinations and asset acquisitions, helping them make informed acquisition decisions aligned with current accounting standards.
SPEAKER:
Bill Witt, Director of Accounting and Transaction Services, MorganFranklin
DETAILED LEARNING OBJECTIVES
• Understand the distinction between a business combination and an asset acquisition
• Comprehend the “Substantially All” threshold in the screening test
• Identify types of processes relevant to business combinations
• Recognize scenarios where asset acquisition criteria are met
• Recognize the impact of “inputs and substantive processes” on acquisition classification
• Recognize the concept of input and substantive processes in real estate
• Distinguish between various types of acquired assets
• Understand how the presence of a workforce impacts classification
Emphasis
- Review of Business Combinations
- Key Accounting Concerns
- Different Types of Processes
– Strategic management processes
– Operational processes
– Resource management processes - Applying the Screening Test
- Examples of Acquisitions
- Transaction Type Conclusions
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