On-Demand


1 CPE

IFRS: Business Combinations (IFRS 3)

On-Demand
1 CPE

Learning Objectives

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.

CPE Credits Available

1 CPE
1
Accounting

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Accounting & Auditing
  • Accounting and Auditing

Prerequisites

Familiarity with financial reporting and accounting principles under IFRS

Advanced Preparation

None

Provider

AICPA

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