IFRS: Business Combinations (IFRS 3)
Addresses requirements of IFRS 3, Business Combinations.
Format
Online
NASBA Field of Study
Accounting
Level
Basic
CPE Credits
1
Availability
1 year
Product Number
167923
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
- Goodwill
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.
Group ordering for your team
2 to 5 registrants
Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.
Start order6+ registrants
We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org
Contact usThe Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.
Ratings and reviews
Log in to apply your member discount.