Advanced Topics in Accounting for Business Combinations

After completing this session, participants will be able to:

• Apply guidance from ASC 805 to determine the acquirer in complex business combination transactions.
• Explain pushdown accounting.
• Analyze contingent payments in a business combination to properly determine compensation or consideration classification.
• Explain key concepts related to leases in a business combination, including assumed leases and sale-leaseback transactions.

Building on foundational concepts introduced in business combination accounting, this intermediate-level course explores some of the more complex business combination accounting issues encountered in real-world transactions. Participants develop a deeper understanding of ASC 805 by examining challenging scenarios involving determining the acquirer, pushdown accounting, contingent consideration, continuation funds, and advanced lease accounting.

Interactive case studies, practical exercises, and guided discussions help participants apply accounting guidance to increasingly complex situations while strengthening professional judgment. A detailed Learning Guide is provided for continued reference after the course.

Topics include:

• Applying ASC 805 guidance to identify the acquirer in complex business combinations
• Understanding pushdown accounting and common misconceptions
• Continuation funds and their accounting implications
• Distinguishing consideration from compensation in business combination transactions
• Classifying contingent consideration as a liability or equitys
• Advanced lease accounting topics, including assumed leases and sale-leaseback transactions within business combinations