IFRS: Business Combinations (IFRS 3) (On-Demand) 2019

Description

The purpose of this course is to familiarize you with the concepts underlying IFRS 3,Business Combinations, and provide an understanding of how to apply those concepts in practice.

Learning Objectives
  • Identify when a transaction is a business combination.
  • Apply the acquisition method of accounting for a business acquisition.
  • Recognize how to subsequently account for both goodwill and negative goodwill.
  • Explain how the amount of consideration transferred is determined, including contingent consideration.
  • Recall how contingent liabilities and intangible assets are treated.
Major Topics
  • Underlying concepts, scope, and scope exceptions of the standard.
  • The definition of a business.
  • The acquisition method
    The form and measurement of consideration.
  • Fair value.
  • Non-controlling interests.
  • Goodwill
Provider
AICPA
Course Level
Basic
CPE Field of Study
Accounting
1
Who Should Attend
Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS
Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS
Prerequisites

None.

Advanced Preparation

None.

Purchase Now
When
Available 24/7
Location
Online
Total CPE Credits
1
Format
On-Demand

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IFRS: Business Combinations (IFRS 3) (On-Demand) 2019


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