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IFRS Business Combinations

IFRS Business Combinations CPE Webinar

2 Credits

$20

Subject Area

Accounting

Webinar Qualifies For

2 CPE credit of Accounting for all CPAs

2 CPE credit for Certified Management Accountants (CMA)

2 CPE credit for Certified Internal Auditors (CIA)

2 CPD credit (Verifiable) for Canadian CPAs

2 CPE credit for Internal Audit Practitioner (IAP)

2 CPE credit for Qualification in Internal Audit Leadership (QIAL)

2 CPD credit (Verifiable) for CPA/ABV

2 CPD credit (Verifiable) for Certified Valuation Analyst (CVA)

2 General Educational credit for Tax Professionals / Bookkeepers / Accountants

You need to register for the webinar to watch the video.

Click Here to Register

Before starting this self study program, please go through the instructional document.

Overview

  • IFRS 101
    4 mins
  • Objective and Application
    23 mins
  • What IFRS 3 requires of the acquirer?
    48 mins
  • Acquisition: IFRS3 method
    66 mins
  • Contingent consideration
    89 mins

Course Description

With merger and acquisition activity at an all-time high, accountants have to know how to apply IFRS 3 - Business Combinations. Accountants need to know the rules for integrating the acquired company's assets, liabilities, and equity, and how to assign fair values to them, advise management on the choice of options offered by this standard, including all of the required disclosures, and meet all financial statement presentation requirements.

To be up to date on how to account for business combinations in IFRS, this online CPE course will provide what you need to know to confidently apply this standard. This online CPE course will also provide you with easy-to-follow guidelines that will ensure that you can comply with this standard.

This online Accounting CPE webinar covered the following major topics:

  • Understand the recognition and measurement in its financial statements of the identifiable assets acquired, the liabilities assumed, and any non-controlling interest in the “acquiree”.
  • Apply the recognition and measurement of goodwill acquired in the business combination.
  • Nature and financial effects of the business combination.
  • Review assets acquired and liabilities assumed at their acquisition-date fair values.
  • Understand how IFRS provides accounting requirements for reacquired rights, contingent liabilities, contingent consideration, and indemnification assets.
  • Disclosure requirements.
  • Financial statement presentation.

Learning Objectives

  • To analyze concepts and rules for mergers and acquisitions.
  • To discuss business combination accounting criteria.
  • To identify what information to disclose to enable users of the financial statements to evaluate the.
  • To recognize the exceptions to recognition and measurement principles in business combinations.

Who Should Attend?

  • Accountant
  • Accounting and audit managers/practitioners
  • Accounting Firm
  • Accounting Managers
  • Accounts Director
  • Auditors
  • Certified Management Accountant
  • Certified Public Accountant
  • Certified Valuation Analysts
  • CFO/Controller
  • Chief Accounting Officer
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Senior Accountant
  • Staff of Accounting Firm
  • Young CPA