IFRS 3 and Business Combinations


Overview
This course will provide you with the concepts and application of IFRS 3, Business Combinations.

Objectives
Upon completion of this course, participants will:

  • Describe the scope and disclosures of IFRS 3, Business Combinations.
  • Identify what is (and is not) a business combination including consideration transferred.
  • Explain assets, liabilities and non-controlling interests as described in IFRS 3.
  • Define and calculate goodwill resulting from a business combination.
Prerequisite
None

Preparation
No advance preparation required

Level of Knowledge
Update

CPE Credit
2 Hours

Delivery Method  
Group Internet Based

NASBA Field of Study
Accounting