Business Combinations & Consolidated Financial Statements

Business combinations refer to the process by which one company acquires control over another, resulting in the consolidation of financial statements which amalgamate the financials of the parent company with those of its subsidiaries to provide a single set of financial statements representing the combined entity's financial position and operations.

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Lesson Videos

Business Combinations Overview and Objectives lesson thumbnail Business Combinations Overview and Objectives Voting Interest Model lesson thumbnail Voting Interest Model Variable Interest Entities lesson thumbnail Variable Interest Entities Goodwill from Business Combinations lesson thumbnail Goodwill from Business Combinations Goodwill Impairment lesson thumbnail Goodwill Impairment Accounting for Company Acquisition lesson thumbnail Accounting for Company Acquisition Noncontrolling Interest in a Subsidiary lesson thumbnail Noncontrolling Interest in a Subsidiary Noncontrolling Interest Example lesson thumbnail Noncontrolling Interest Example Subsidiary Fair Value lesson thumbnail Subsidiary Fair Value Subsidiary Acquisition with Goodwill lesson thumbnail Subsidiary Acquisition with Goodwill Intercompany Transactions lesson thumbnail Intercompany Transactions Business Combinations Summary lesson thumbnail Business Combinations Summary Business combinations - Practice Questions lesson thumbnail Business combinations - Practice Questions

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Intangibles, R&D and Software Costs, & Business Combinations
Module: 4 Concepts, 42 Lessons
Intangibles Overview and Objectives
2:55
Tangible Versus Intangible Assets
1:38
Classification of Intangible Assets
3:30
Valuation of Intangible Assets
5:00
Capitalization of Costs
2:42
Amortization of Intangibles
3:37
Treatment of Start-up Costs
2:15
Franchisee Accounting
3:54
Franchisee Accounting Example
3:27
Goodwill from Business Combinations
4:29
Goodwill Impairment
2:27
Goodwill Impairment Example
2:03
Intangibles Summary
1:09
Intangibles - Practice Questions
4:04
Research and Development Costs Overview and Objectives
0:57
Accounting for Research and Development
4:58
Classification of R&D Costs
3:12
Technological Feasibility: Capitalizing Versus Expensing
1:44
Treatment of Intangible Assets
1:31
Research and Development Costs Example
3:08
Research and Development Costs Summary
0:33
Research and development costs - Practice Questions
3:35
Software Costs Overview and Objectives
1:04
Expensing Versus Capitalizing Software Costs
1:28
Software Created for Internal Company Use
2:13
Software Created to be Sold or Licensed
2:35
Research and Development Example
2:22
Software Costs Summary
0:28
Differences between IFRS and U.S. GAAP - Practice Questions
5:34
Business Combinations Overview and Objectives
1:38
Voting Interest Model
3:56
Variable Interest Entities
5:25
Goodwill from Business Combinations
2:49
Goodwill Impairment
5:20
Accounting for Company Acquisition
8:11
Noncontrolling Interest in a Subsidiary
9:01
Noncontrolling Interest Example
4:41
Subsidiary Fair Value
1:41
Subsidiary Acquisition with Goodwill
2:07
Intercompany Transactions
5:30
Business Combinations Summary
0:50
Business combinations - Practice Questions
5:29