IFRS: Business Combinations (IFRS 3)
Addresses requirements of IFRS 3, Business Combinations.
NASBA Field of Study
This course is part of the IFRS Certificate Program — a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment.
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
This course includes interactive learning elements and illustrative exercises with solutions.
Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.
- 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.
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2 to 5 registrants
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