Introduction
Transactions that are Business Combination
Identifying Business Combination
Applying Acquisition Method
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Applying Acquisition Method (6:55)
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Identifying the Acquirer (5:50)
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New Company as Acquirer (1:28)
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Working on Example 3 (1:44)
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Working on Example 4 (1:35)
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Few other Considerations (5:01)
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Few other Considerations Continues (2:47)
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Determining Acquisition Date (4:27)
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Defensive Intangible Asset and Inventory (7:24)
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Working on Example 5 (4:58)
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Recognition and Measurement - US GAAP (5:56)
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Recognizing and Measurement Goodwill (7:49)
Consideration
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Accounting for Business Combination (6:38)
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Consideration (4:07)
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Consideration Continues (6:01)
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Determining Classification of CC (8:57)
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First Step Approach (4:11)
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Second Step Approach (5:01)
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Second Step Approach Continues (4:52)
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Classified in Shareholders Equity (5:30)
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Working on Example 6 (5:44)
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Employee Compensation Benefit (7:23)
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Working on Example 7 (12:42)
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Working on Example 8 (4:26)
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Acquisition Cost (8:14)
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Working on Example 10 (11:27)
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Working on Example 11 (2:33)
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Settlement of Debt (6:18)
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Working on Example 12 (9:44)
Reverse Acquisition
Intangible Assets Acquired in a Business Combination
Income Tax Implications in Business Combinations
Valuation and Common Control Transactions
Asset Acquisition
