IFRS 3 - Business Combinations

Course outline:

This modules builds foundational knowledge of IFRS 3 - Business Combinations.

This course covers:

• Scope and Definitions
• Identifying a Business Combination
• The Acquisition Method
• Recognising and Measuring the Identifiable Assets Acquired and the Liabilities Assumed
• Recognising and Measuring any Non-controlling Interest in the Acquiree
• Determining What is Part of the Business Combination Transaction
• Recognise and Measure Goodwill or a Gain from a Bargain Purchase
• Acquisitions Achieved in Stages
• Subsequent Measurement

This course is an interactive e-learning module.

This module is part of the IFRS Library or can be booked as an individual course. To book the full library click here.

CPD Hours: 3