IFRS: Business Combinations (IFRS 3) (C54451)

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Cancellation Policy

Available Until:

5/12/2024

Registration Open:

onDemand

Time:

onDemand

Facility:

 onDemand

Meeting Type:

CPEOnDemand

CPE Credit:

1.00

Field(s) Of Study:

Accounting (1.00)

Level of Knowledge:

Basic

Price:

Member: $39.00
Nonmember: $49.00

Individual Discounts:

Not Available

Group Discounts:

Not Available

Overview

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.

Highlights

This self-study course addresses requirements of IFRS 3, Business Combinations, including the following:

  • 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
  • Noncontrolling interests
  • Goodwill

This course includes interactive learning elements and illustrative exercises with solutions.

Speaker(s)

Prerequisites

Familiarity with financial reporting and accounting principles under IFRS