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IFRS: Business Combinations (IFRS 3)
CPE Self-study

IFRS: Business Combinations (IFRS 3)

Addresses requirements of IFRS 3, Business Combinations.

$39 - $49
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Accounting

Level

Basic

CPE Credits

1

Availability

1 year

Product Number

167923

 View  
 Business & partner 
Product Details

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.

Learning Outcomes
  • 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.
Credit Info
CPE Credits
Online
1
NASBA Field of Study
Accounting
Level
Basic
Prerequisites
Familiarity with financial reporting and accounting principles under IFRS
Access
Online
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
For more information, please refer to CPE requirements and NASBA sponsorship information
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$49.00
AICPA Members
Online
$39.00
CIMA Members
Online
$39.00

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 order

6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

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IFRS: Business Combinations (IFRS 3)
Select from the following options:
Online
$49.00
Nonmember Price
$49.00
Price excluding sales tax
$49.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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