<p>This course will be an overview of:</p> <ul> <li>Identifying the buyer</li> <li>Determining the acquisition date</li> <li>Recognition and measurement of assets acquired, liabilities assumed, and noncontrolling interest</li> <li>Recognizing goodwill or bargain purchase gain</li> <li>Determining consideration transferred</li> <li>Proper treatment of special considerations, such as preexisting relationships and share-based payments replacement awards</li> </ul>