CPATrainingCenter.com offers CPA exams, accounting degree training, CPE, and professional development for accountants and CPAs
Course/Product Description
Title:

FASB's New Rules For Pushdown Accounting in 2015

SKU:WC-1022810
Date / Time: Recorded
Format: Webinar
Order:Qty:
Description:

Prior to November 2014, public companies were required or encouraged to apply pushdown accounting in certain situations and precluded from using pushdown accounting in other situations.

The only guidance on pushdown accounting was limited and came from the Securities and Exchange Commission in Staff Accounting Bulletin Topic 5J and did not provide issuers with an opportunity to consider whether there would be a benefit from applying a new basis of accounting for an acquired company.

This webinar will help you understand the new FASB guidance, when it can be applied and by whom. The course also explains the process of applying pushdown accounting and when it might be useful for public and private entities to elect to apply this optional guidance.

Agenda

Background

  • What Is Pushdown Accounting?
  • When Was Pushdown Accounting Previously Required?
  • Why Did the FASB Issue ASU No. 2014-17 and ASU No. 2015-08?
Overview of ASU No. 2014-17
  • Scope
  • Recognition
  • Initial Measurement
  • Subsequent Measurement
  • Disclosure
  • Transition
Application of Pushdown Accounting
  • New Basis of Accounting
  • Treatment of Goodwill
  • Recognition of Debt by Acquired Company
  • Other Considerations
Impact of Pushdown Accounting
  • Comprehensive Example
  • Typical Affects
About The Presenters

Eric J. Barger
  • Director, Accounting & Transaction Services at MorganFranklin Consulting, LLC
  • More than 25 years of experience in mergers and acquisitions involving domestic and international buy-side and sell-side transactions ranging in purchase price from several million to over $22 billion. Includes pre-acquisition due diligence; post-merger integration; preparation of carve-out financial statements; valuation and transaction structuring
  • Extensive technical accounting and financial reporting expertise, with an emphasis on: business combinations (purchase accounting and intangible asset valuation); consolidations (including VIE determination); divestitures and discontinued operations; fresh-start reporting; goodwill impairment testing and reporting; valuation; operating, reportable segment and reporting unit determination, aggregation and reporting; restructuring activities; internal controls documentation and testing
  • Conducts regular workshops on accounting for business combinations
  • Writer of soon-to-be-published Checkpoint Catalyst: US GAAP Series on Business Combinations
  • Certified Public Accountant in the State of New Mexico
  • Graduate of the McIntire School of Commerce at the University of Virginia – B.S. in commerce with a concentration in accounting
Dee Mirando-Gould
  • Executive director, Technical Accounting Resource Center, Accounting & Transaction Services at MorganFranklin Consulting, LLC
  • Extensive experience in accounting and auditing, including 17 years at PricewaterhouseCoopers LLP and more than two years as associate chief auditor at the Public Company Accounting Oversight Board in the auditing standards group
  • Focuses most of her time on initial public offerings and complex accounting and reporting issues, including accounting for revenue transactions under existing and the new revenue standard; leases under existing and the new lease standard; business combinations; derivatives and hedging; stock-based compensation; variable-interest entities and other consolidations issues; and debt and equity instruments and related embedded features
  • Regularly presents at seminars on recent accounting pronouncements and financial reporting issues
  • Wrote several publications on accounting and financial reporting issues, including the JOBS Act of 2012 and the new revenue standard
  • Certified Public Accountant in the State of Washington and Alaska
  • M.B.A and B.Adm. degrees in accounting


Cannot Attend The Live Presentation?

This presentation is also available in a recorded format, in CD version, as shown in the pricing options below.

About Webcasts / Audio Conferences / Podcasts:

Webcasts, audio conferences, and podcasts are presentations that you attend via the Internet, phone, or mobile device at a specified date and time for "live" versions, or at your convenience for "recorded" and "On-Demand" versions.

The live versions are interactive, meaning that participants can ask questions in real time, plus are a very cost-effective form of training because 1) you receive fast, convenient learning without any out-of-office time; 2) you can invite as many colleagues as you'd like to listen in on a single phone line; 3) you incur no travel expenses; and 4) you and your colleagues are back at work immediately after the session ends!

And though with recorded versions you do lose the ability to ask questions, you gain the ability to hear the presentation numerous times and to share it with others in your office.

Handout materials and the phone number for live presentations are made available to you prior to the event via email from the presenter and from the "MyAccount" link on the menu bar. Copies of the presentations are included with recorded versions.

About The Provider: Lorman Education Services has provided educational seminars and online training for professionals since 1987.

Since then, we've kept thousands of professionals in the United States and internationally current on the most pressing topics in a rapidly changing marketplace of ideas. Like you, we understand the need for concise, accurate information.

That understanding underlies each Lorman course, presenting the latest information on the laws and regulations critical to your organization's successful daily operations.

Moreover, each course receives our painstaking attention to be certain both the faculty and participants receive the individual attention necessary to achieve maximum benefit from the materials.
More Info: Contact Us For More Information
Order:Qty:
Share This: Share on Facebook


Share on Twitter


Share on Google+


Sales &Use Tax Workshop
Sales &Use Tax Workshop

Comprehensive Income Tax Course with Career Package
Comprehensive Income Tax Course with Career Package

Project Management Workshop
Project Management Workshop

Fundamentals Of Form W-2 &Form W-4 Processing
Fundamentals Of Form W-2 &Form W-4 Processing

Tax Court Exam Homestudy Program
Tax Court Exam Homestudy Program

Fundamentals Of Internal Auditing
Fundamentals Of Internal Auditing

Internal Audit School
Internal Audit School

Auditing Applications Against SDLC And Coding Standards
Auditing Applications Against SDLC And Coding Standards

Auditing A Cybersecurity Program
Auditing A Cybersecurity Program

Audit Report Writing Boot Camp
Audit Report Writing Boot Camp

Advanced Auditing For In-Charge Auditors
Advanced Auditing For In-Charge Auditors

Series 6 - Live &OnDemand Online Course
Series 6 - Live &OnDemand Online Course

Peachtree Seminars
Peachtree Seminars

How To Use QuickBooks
How To Use QuickBooks

Certified Payroll Administrator
Certified Payroll Administrator

I-9 Administrator Training - Top 10 Mistakes To Avoid In Completing, Storing, And Destroying Form I-9
I-9 Administrator Training - Top 10 Mistakes To Avoid In Completing, Storing, And Destroying Form I-9

Google+CPATrainingCenter.com. 5755 North Point Parkway, Suite 228 | Alpharetta, GA 30022 | 770-410-9941 | support@CPATrainingCenter.com
Copyright CPATrainingCenter.com 2017 | Web Site Development by OTAU
Facebook