Common Control Transaction | EDUCBA

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Advanced Accounting - Business Combinations

Introduction

Introduction to Buisness Combination (7:10)

Transactions that are Business Combination

Recognizing Business Combination new (8:59)
Recognizing Business Combination Continues (4:07)
Business vs. Asset or Group of Asset (5:39)
Working on Example 1 (6:33)

Identifying Business Combination

Identifying Business Combination (4:33)
Working on Example 2 (3:44)
Combination of Mutual Enterprises (3:09)
Exchanges of Assets Between Companies (7:16)
Exceptions to Business Combination (3:22)
Common Control Transaction (3:39)
Acquisition Method (10:41)

Applying Acquisition Method

Applying Acquisition Method (6:55)
Identifying the Acquirer (5:50)
New Company as Acquirer (1:28)
Working on Example 3 (1:44)
Working on Example 4 (1:35)
Few other Considerations (5:01)
Few other Considerations Continues (2:47)
Determining Acquisition Date (4:27)
Defensive Intangible Asset and Inventory (7:24)
Working on Example 5 (4:58)
Recognition and Measurement - US GAAP (5:56)
Recognizing and Measurement Goodwill (7:49)

Consideration

Accounting for Business Combination (6:38)
Consideration (4:07)
Consideration Continues (6:01)
Determining Classification of CC (8:57)
First Step Approach (4:11)
Second Step Approach (5:01)
Second Step Approach Continues (4:52)
Classified in Shareholders Equity (5:30)
Working on Example 6 (5:44)
Employee Compensation Benefit (7:23)
Working on Example 7 (12:42)
Working on Example 8 (4:26)
Acquisition Cost (8:14)
Working on Example 10 (11:27)
Working on Example 11 (2:33)
Settlement of Debt (6:18)
Working on Example 12 (9:44)

Reverse Acquisition

Reverse Acquisition (6:45)
Reverse Acquisition Continue (9:04)
More on Reverse Acquisition (4:10)
VIE and SPE (5:31)

Intangible Assets Acquired in a Business Combination

Intangible Assets Acquired in a Business Combination (5:44)
Working on Example 13 (3:26)
Contractual-Legal Criterion (7:08)
List of Intangible Asset (7:20)
Working on Example 14 (6:27)
Defensive Intangible Asset and Locked Asset (8:03)
Customer Related Intangibles (7:29)

Income Tax Implications in Business Combinations

Income Tax Implications in Business Combinations (11:06)
Determine Financial Statement (7:52)
Working on Example 15 (3:54)
More on Income Tax Implications (10:20)
Accounting for Partial Acquisitions (7:54)

Valuation and Common Control Transactions

Valuation (7:41)
Valuation Continues (5:38)
Valuation Techniques (11:29)
Common Control Transactions (4:57)
Common Control Transactions Continues (6:30)

Asset Acquisition

Asset Acquisition (7:29)
More on Asset Acquisition (6:20)

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Common Control Transaction

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