This is the introductory video to our self-study eLearning course “Business Combinations: Overview of ASC 805.” Check it out here: https://revolution.gaapdynamics.com/courses/business-combinations-overview-of-asc-805
Although it is common for a company to acquire a business, it can be quite complex! Therefore, it is important to be familiar with the overall considerations when an acquisition falls within the scope of ASC 805. In this course, key concepts will be discussed, including the definition of a business, the recognition and measurement principles, and the calculation of goodwill.
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